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2018 (7) TMI 1171

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....itional Advocate General, Assam assisted by Mr. B Gogoi, learned counsel for the petitioner. Also heard Mr. S Saikia, learned Standing Counsel, Income Tax Department for respondent Nos.1 and 2. A memorandum of understanding was executed on 8.7.2008 between the Govt. of Assam, Department of Health and Family Welfare and the Emergency Management Research Institute (EMRI) for the purpose to provide ....

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....king payment to the respondent No.3 during the relevant period. However, the said contention of the petitioner was rejected by the Income Tax authority and by order dated 27.3.2018 (Annexure-L to the writ petition) holding that the respondent No.3 is not automatically exempted from the liability of income tax and it needs to comply certain provisions of the income tax Act, which is reflected from....

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....r Mission on 11.4.2018 submitted an application before the respondent Income Tax department for rectification of the mistake in said order dated 27.3.2018 under Section 154 which is still pending for disposal. Mr. D Saikia therefore submitted that the impugned order dated 27.3.2018 issued by the respondent Income Tax Department is not in conformity with the provisions of Section 201 of the Income ....

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....e petitioner Mission has itself submitted that they are intending to prefer an appeal against the impugned decision of the Income Tax department 27.3.2018. Issue Notice, returnable by 19.6.2018. As Mr. S Saikia, learned Standing Counsel, Income Tax Department accepts notice on behalf of respondent Nos.1 and 2, no formal notice need be issued to the said respondents. Petitioner shall furnish extra....