Supreme Court · 2007 INSC 1194 · Decided 27 November 2007
U.P. Forest Corporation and ANR. v. DY. Commissioner of Income Tax, Lucknow
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1194 · [2007] 12 S.C.R. 601
- Case number
- CIVIL APPEAL No. 9432/2003
- Decided
- 27 November 2007
- Bench
- ASHOK BHAN, ALTAMAS KABIR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 11(J)(a), 12
Headnote
FOREST CORPORATION AND ANR. A v. DY. COMMISSIONER OF INCOME TAX, LUCK.NOW NOVEMBER 27, 2007 B [ASHOK BHAN AND ALT AMAS KABIR, JJ.) Income Tax Act, 1961: ss.11 (J)(a), 12 and J 2A-Assessment of income-Application for registration under s. l 2A pending before Tribunal-Claim for exemption under 11 (l)(a), registration under s. l 2A is must-Assessee not registered under s. l 2A hence not entitled to exemption under s. 11 (l)(a)-Tribunal before whom application for registration pending D to take up matter on priority basis and decide same expeditiously­ Order of High Court remanding
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