Supreme Court of India
Andhra Pradesh State Road Transport Corporation v. The Income-tax Officer and Anr.
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From the headnote
Income-tax-Income of State Road Transport Corporation whether income of the State-Whether exempt-Constitution of India, Art. 289-Income-tax Act, 1922 (11 of 1922), s. 22. The Income-tax Officer (respondent No. 1) served a notice under s. 22 of the Income-tax Act on the appellant. Upon the receipt of the notice, the appellant appeared before the Income tax Officer. The appellant pleaded before the Income-tax Officer that it did not fall under any of the five categories of assessees under s. 3 of the Income-tax Act. The appellant also raised the contention that it was a local authority exempt
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