1985 (1) TMI 11

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.....-This is an application under section 256(2) of the Income-tax Act, 1961, seeking a reference to this court concerning the question whether the sum of Rs. 1,59,959 expended by the assessee was entitled to exemption under section II of the Income-tax Act, 1961. It may be mentioned that the assessee in this case is a charitable institution registered by the Commissioner under section 80G. It also a....

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....ame purpose, i.e., the publication of the biography in three earlier assessment years 1970-71, 1971-72 and 1972-73. The Tribunal has noted in its order that there was no change in law and it was unjust on the part of the Department to take a different view suddenly and levy heavy tax on the assessee when it was the same project going on for all this period. It was observed by the Privy Counc....