https://www.taxtmi.com/caselaws?id=8906 A statutory housing board constituted as a separate corporate body with its own funds, assets, powers to acquire property and contract, and distinct vesting provisions is not the State or its agent for Article 289(1) purposes; its property and income do not therefore enjoy Union tax immunity. A writ challenge to a reassessment notice also failed because exemption claims under section 4(3)(i) of the 1922 Act or section 11 of the 1961 Act depended on disputed factual matters, including the nature of beneficiaries and application of income, which were for assessment proceedings rather than writ interference at the notice stage. The reassessment notice was upheld. en-us Fri, 18 Feb 1972 00:00:00 +0530 Wed, 17 Jun 2009 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8906 A statutory housing board constituted as a separate corporate body with its own funds, assets, powers to acquire property and contract, and distinct vesting provisions is not the State or its agent for Article 289(1) purposes; its property and income do not therefore enjoy Union tax immunity. A writ challenge to a reassessment notice also failed because exemption claims under section 4(3)(i) of the 1922 Act or section 11 of the 1961 Act depended on disputed factual matters, including the nature of beneficiaries and application of income, which were for assessment proceedings rather than writ interference at the notice stage. The reassessment notice was upheld. Case-Laws Income Tax Fri, 18 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8906