1985 (8) TMI 123

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....emplated by cl. 20 of the Sixth Schedule to the Constitution of India. He pointed out that portion of the assessee's business activities were in Police Bazar, a part of the Shillong town, which according to the ITO was outside of the tribal area. The contention of the assessee on the other hand, was that all the business activities etc. Were conducted, controlled and managed from his place of business and residence at Laban which is admittedly within the specified area. 3. Amongst other things, the assessee has income from transport business. The assessee hired trucks and carried goods of the Executive Engineer, Cherapunji (Megalaya) to Gauhati. The ITO was of the view that a portion of such business activity being relatable to area outsid....

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....g etc. copies of which have been placed in the file. The contention of the assessee is that the AAC was justified in allowing the claim of the assessee, particularly, in view of the decision of the Hon'ble Gauhati High Court in the case of I.C. Chakraborty vs. Khasi Hills District Council AIR 1984 Gauhati, 92 (FB) in which the provisions of cl. 20 was dealt with and it was held that the inclusion of certain areas of Shillong was only for the purpose of functioning or jurisdiction of the District Counsel, but for other the purposes, entire area remains tribal. 8. The ld. departmental representative strongly supports the points made out by the ITO in the assessment orders. It is urged that the order of the AAC may be reversed and those of th....