St. Michael's Education Association v. The Union Of India and Ors.
Case brief
What is this about?
The court disposed of a writ petition challenging the cancellation of tax exemption under Section 13(1)(b) of the Income-Tax Act. Although the statutory remedy before the Income Tax Appellate Tribunal was cited as not efficacious due to lack of a regular bench, the court discharged the petitioner to file a statutory appeal within one month and stayed the impugned order during pendency of the appea
What did the court decide?
Writ petition disposed; petitioner directed to file statutory appeal within one month; operation of impugned order stayed until appeal is heard.