APARNA ASHRAM Vs. DERECTOR OF INCOME TAX

JUDGEMENT

(1.) Rule D.B.

(2.) Since a very short point is involved, with the consent of learned counsel for the parties, we take up the matter for final disposal.

(3.) Order dated 21 March 2001, passed by the Director of Income-tax (Exemption), New Delhi, under Section 264 of the Income tax Act, 1961 (for short 'the Act'), pertaining to assessment year 1997-98, is under challenge in this writ petition.