- (1.) The Revenue sought reference on the following questions of law for opinion of the High Court: "1.Whether the claim of the assessee for exemption under Section 10 (29) of the Income Tax Act, 1961, in respect of interest income of rs 6,03,374, staff quarters rent of Rs5147, miscellaneous income of rs 5647 and supervision charges of Rs 79,081 was rightly accepted by the CIT (A) and confirmed by the Tribunal 2. Whether the income received by the assessee from any source other than from letting of god-owns or warehouses is exempt under section 10 (29) of the IT Act, 1961 -
(2.) Applications under Sections 256 (1) and 256 (2) by the Revenue were dismissed.
(3.) Aggrieved, the Revenue came to this Court. The assessment year involved is 1981-82. We find that on similar questions for the two assessment years viz. 1979-80 and 1983-84 this Court dismissed the special leave petitions filed by the Revenue by the following order: slps (C) Nos. 8701 of 1993 and 8808 of 1986 "Delay condoned. In view of the judgment of this Court in Union of India v. U. P. State warehousing Corpn. wherein the judgment of the Allahabad High Court in U. P. State Warehousing Corpn. v. ITO has been affirmed, the special leave petitions are dismissed. ";