2006 (6) TMI 84

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion is at the instance of an unregistered association, formed by the employees of the Reserve Bank of India, who have opted to retire under the "Optional Early Retirement Scheme" (OERS) framed by the Reserve Bank of India (RBI). The petitioner-association has challenged the letter dated October 20, 2005 issued by the first respondent holding that the exemption under section 10(10C) of the Incom....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e assessees have filed appeals against the orders passed under section 154 of the Act and such appeals are pending. In this view of the matter, considering the availability of the adequate and effective alternate remedy of appeal, this is not a fit case to entertain this petition at this stage. Even otherwise, an unincorporated association is not a legal person and as such this writ petition is no....