GANGA MOTOR SERVICE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE two writ applications between the same parties are interdependent and are being disposed of together.

(2.) IN both the writ applications the prayer is for quashing the orders of the income-tax authorities. IN the first case the orders sought to be quashed are contained, in annexures"5" and "8" while in the other case they are contained in annexures "1" and "3".

(3.) THE principal question that arises for consideration in the case is as to what is the proper form in which the petitioner's application for registration should have been filed, whether Form No. 11 or Form No. 11A. THE legal position in this regard needs to be examined under the new Act.