2008 (9) TMI 581

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....is owned by the Government of Tamilnadu. The appellant is an assessee under the respondent. For the assessment year 2003-04, the assessee filed returns and claimed exemption under section 10(29) of the Income-tax Act, 1961, in respect of the income derived from the activities carried on by the asses- see, and those are letting out various godowns and warehouses primarily to other Government corporations for storage, processing and marketing of commodities. The said exemption was claimed on the premises that the appellant is an authority constituted under law for marketing of commo- dities and any income derived from letting out the godowns and ware- houses for storage, processing or facilitating the marketing of the commodities, would quali....

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....is that it was awaiting con- firmation from its chartered accountant. The Tribunal, not satisfied with the reason stated dismissed the appeal. The assessee is before us, on appeal against the said order by formulating the following substantial questions of law :   "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in rejecting the appli- cation for condonation of delay amounting to 109 days ?   2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in not admitting the appellant's appeal and hearing the same on the merits ?" 5. We heard the arguments of the learned counsel for the appellant and perused ....

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....sts v. Collector [2003] 3 SCC 472 has held as follows :   "Disputes between Government Departments, cannot be con- tested in court. State/Union of India must evolve a mechanism for resolving interdepartmental controversies. Constitution of commit- tees suggested which should consist of Chief Secretary, Secretaries of the Departments concerned, Secretary of Law and Secretary of Finance (where financial commitments are involved) whose decision should be binding on all departments concerned."   8. The apex court also held that it shall be the obligation of every court and every tribunal where such a dispute is raised hereafter to demand a clear- ance from the committee in case it has not been so pleaded and in the absence of th....