THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

253 M.A & U.D (M2) Department dated 30.12.2014 and G.O. i.e. G.O.Ms.No.254 M.A & U.D (M2) Department dated 30.12.2014 were passed declaring Amaravati as the capital city, thereby, the scheme was formulated basing on the power that is invested with the Andhra Pradesh Capital Region Development Authority for land pooling. In terms of the land pooling scheme, the farmers