2020 (1) TMI 134

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.... J. PETITIONER [BY SRI K.R. VASUDEVAN A/W SRI ANKUR PAI DHUNGAT, ADVS.]   RESPONDENTS [BY SRI JEEVAN J. NEERALGI, ADV.]   O R D E R The petitioner claims to be a Board constituted under the Mysore Palace (Acquisition and Transfer) Act, 1998 ('Palace Acquisition Act' for short) with a view to acquire the Mysore Palace, including the buildings, temples and other places of relig....

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....specifically requesting to notify for exemption of the petitioner - Board under Section 10(46) of the Act with retrospective effect from 01.06.2011. It is contended that Central Board of Direct Taxes (CBDT) has issued a Notification dated 09.04.2019 exercising the powers conferred by Section 10(46) of the Act, notifying the petitioner - Board, constituted by the Government of Karnataka, in respect....

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.... 10(46) of the Act ought not to have restricted the Notification only prospectively albeit the application made seeking such exemption with retrospective effect. Hence, seeks for a direction to respondent No.1 - CBDT to re-consider the representation of the petitioner dated 30.11.2018 at Annexure - J and extend the benefit of the Notification issued under Section 10(46) of Act retrospectively with....