Civil Appeal Nos.
356, 356A 356B OF 1980, 3881 82 OF 1984, 379 80 OF 1985, 41 42 OF 1988, 8789 OF 1995 AND CIVIL APPEAL NOS.
114 of 1975 Additional Commissioner of Income tax, Madras vs. Aditanar Educational Institution, Madras .
The order so passed for the assessment year 1965 66 is dated 30.3.1972.
The following table would show the parties and the relevant appeals and the assessment years Case No.
2357 59 of 1988, 3122 of 1987 and 6281 of 1986.
642 646 OF 1997 Arising out of S.L.P. c Nos.
In Civil Appeal Nos.
In the appeal relating to Special Leave Petition No.
The assessee as well as the Revenue have filed appeals from the said decision, which companyered a period of three years, 1965 66, 1966 67 and 1967 The appeals filed by the assessee are Civil Appeal Nos.
41 and 42 of 1988 as also the appeals relating to Special Leave Petition Nos.
Parties Year companycerned 1 2 3 CA 2578 80/79 Aditanar Educational Institution 1965 66 vs. 1966 67 Additional Commissioner 1967 68 of Income Tax CA 356, 356A, Additional Commissioner 356B/80 of Income Tax, Madras 1965 66 vs. 1966 67 Aditanar Educational 1967 68 Institution, Madras CA 3881 82/84 CIT, Madras vs. Sri Paramakalyani Education 1972 72 Society, Madras 1972 73 CA 379 80/85 CIT, Madras vs. Sri Paramakalyani Education 1973 74 Society, Madras 1974 75 CA 41 42/88 CIT, Madras vs. Aditanar Educational 1963 64 Institution, Madras 1964 65 CA 8789/95 CIT, Madurai vs. Sattur Hindu Nadars Edward 1980 81 School Committee, Sattur SLP 2357 59/88 CIT, Madras vs. 1977 78 Aditanar Educational 1978 79 Institution, Madras 1979 80 1 2 3 SLP 3122/87 CIT, Madras vs. Aditanar Educational 1980 81 Institution, Madras SLP 6281/86 CIT, Madras vs. 1979 80 Rajagopal Educational Trust It should be mentioned that in the appeal relating to Special Leave petition No.
3881 82 of 1984 and 379 80 of 1985, the assessee is Sri Paramakalyani Education Society, Madras.
The main case is the decision rendered by the Madras High Court in Tax Case No.
In this batch of 18 cases, a companymon question of law the scope of Section 10 22 of the Income tax Act, 1961 arises for companysideration.
The said decision is reported in 118 ITR 235.
As stated, the companymon question involved in this batch of 18 cases is the interpretation to be placed on Section 10 22 of the Income tax Act, 1961 hereinafter referred to as the Act .
An order was passed on 30.3.1972 directing the Income tax officer to make fresh assessments taking into companysideration the voluntary companytributions received from Thanthi Trust.
356, 356A and 356B of 1980.
For the other two years, the orders were passed on 2.3.1973.
WITH CIVIL APPEAL NOS.
8789 of 1995, the assessee is one Sattur Hindu Nadars Edward School Committee.
6281 of 1986, the assessee is one Rajagopal Educational Trust.
The decision of the Madras High Court rendered in T.C. No.
114 of 1975 Additional Commissioner of Income tax, Madras vs. Aditanar Educational Institution, Madras 118 ITR 235 was followed in all the other cases.
The assessees in the other cases are different.
2357 59 of 1988 and 3122 of 1987 relate to the same assessee.
2357 59 of 1988, 3122 of 1987 and 6281 of 1986 J U D G M E N T Paripoornan, J. Leave granted in Special Leave Petition Nos.
In Civil Appeal Nos.
By this judgment, we withdraw the said application to the file of this Court and finally dispose of the same on merits along with the other appeals.
2578 80 of 1979 and the appeals filed by the Revenue are Civil Appeal Nos.
