Full Judgment Text & Judicial Ruling

Court Name: Andhra Paradesh High Court Judge(s): B. S. Raikote, Syed Shah Mohammad Quadri Title:COMMISSIONER OF INCOME-TAX vs ADONI AGRICULTURAL MARKET

JUDGMENT

Reported As: 2000 PTD 113 Result: Case dismissed Judgment JUDGMENT SYED SHAH MOHAMMED QUADRI, J.---This is an application filed under section 256(2) of the Income Tax Act, 1961, for a direction to the Income-tax Appellate Tribunal to state the case and refer the following question of law to this Court for opinion, viz.; "Whether, on' the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the assessee is a 'local authority' and that the income derived by it is exempt from tax?" <p.m></p.m>

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