ASSAM CRICKET ASSOCIATION Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. D Das, learned Senior counsel assisted by Mr. D Gogoi, learned counsel for the petitioner association. Also heard Mr. S Chetia, learned Standing counsel, Income Tax Department as well as Mr. K Gogoi, learned CGC for the respondent Nos. 1 to 3.

(2.) By way of this petition under Article 226 of the Constitution of India, the petitioner challenges:

(3.) The petitioner is a society registered under the Societies Registration Act, 1860 and is affiliated with BCCI. Its stated object is to promote, regulate, and develop the game of cricket.