ATAL AMAR PRABHAT KUJUR Vs. UOI

JUDGEMENT

(1.) THE instant writ petition is filed by the petitioner, an assessee under the Income Tax Act for quashing the order dt. 24 -3 -2011 (Annex. 8 to the writ petition) passed by the ITO, Ward No. 1, Agartala, respondent No. 4 herein whereby and whereunder it has been held by the ITO that the petitioner cannot claim such benefit for merely migrating to scheduled State or areas covered by the said section as he is not entitled to get the benefit of exemption under section 10(26) of the Income Tax Act, 1961 in the State of his origin.

(2.) HEARD Mr. K.N. Bhattacharjee, learned senior counsel assisted by Mr. Kohinoor N. Bhattacharjee, learned counsel appearing for the petitioner as well as Mr. S. Sarma, learned counsel appearing for the respondent -Revenue.

(3.) THE brief facts are as follows: