M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI
In the result appeal filed by assessee in ITA no
ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)
12A of the 1961
Act. Theassessee is a State Government body constituted by separate Act of State Government. The object of the assessee areof general public utilities for management, regulation and control of infrastructure falling within Varanasi.
The assessee had claimed exemption under Sections 11, 12 and 13 of the 1961 Act . The assesseehas filed Form-10B for seeking necessary
