https://www.taxtmi.com/caselaws?id=19101 The High Court dismissed the petition challenging the tax authorities' decision that the petitioner did not qualify as a "local authority" exempt from income tax. The court restrained further tax recovery actions and directed the petitioner to appeal to the Income Tax Appellate Tribunal instead of approaching the High Court under article 226. The Revenue agreed to suspend the demand for four months and return any bank pay orders received due to attachment. The court emphasized exhausting alternative remedies before seeking relief under article 226, stressing judicial hierarchy in tax matters. en-us Mon, 13 Feb 1995 00:00:00 +0530 Wed, 04 Nov 2009 11:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19101 The High Court dismissed the petition challenging the tax authorities' decision that the petitioner did not qualify as a "local authority" exempt from income tax. The court restrained further tax recovery actions and directed the petitioner to appeal to the Income Tax Appellate Tribunal instead of approaching the High Court under article 226. The Revenue agreed to suspend the demand for four months and return any bank pay orders received due to attachment. The court emphasized exhausting alternative remedies before seeking relief under article 226, stressing judicial hierarchy in tax matters. Case-Laws Income Tax Mon, 13 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19101