R.B.Misra, J. - (1.) Heard Sri S P Gupta, learned senior advocate with Sri Tarun Agarwala, learned counsel for the petitioner, and Sri Prakash Krishna, learned counsel for the respondent
(2.) In all these writ petitions the order dt 21st June, 2000, passed by Income-tax Appellate Tribunal (in short called Tribunal hereinafter), Allahabad, in Misc Application No 19 of 2000 (Annex 1), has been challenged along with prayer of seeking direction to the CIT(A) to consider the other grounds of the petitioner raised in the memo of appeal with further prayer for quashing the order dt 28th April, 1999 (Annex 5), of Tribunal, Allahabad, insofar as it confirmed the assessment order dt 3rd Aug, 1989, for the years 1979-80, 1980-81, 1981-82, 1982-83, 1983-84 and 1988-89 in respect of grounds/issues which had not been adjudicated upon by the CJT(A) and to keep the assessment proceedings pending till the adjudication of those grounds by the CIT(A), Lucknow, is completed The petitioner has also challenged the order dt 28th April, 1999, insofar as it remands the matter back to the assessing authority
(3.) The assessment order passed under Section 143(3) for the assessment years in respect of 1979-80, 1981-82 to 1983-84, 1987-88 and 1988-89 holding that the petitioner is not a local authority under Section 10(20) of the IT Act (in short called 'Act') and was, therefore, not liable to any exemption and determining the taxable income of the petitioner by disallowing some of the deductions claimed by the petitioner and by making some additions The appeal of the petitioner was allowed and the CIT(A) held that the petitioner was a local authority and its income was exempt under Section 10(20) of the Act Since the IT Department was trying to bring the corporation under the tax net and assessing the petitioner in every assessment year, the petitioner filed writ petition No 4424 of 1987 and other writ petitions for the asst yrs 1977-78, 1980-81 and 1984-85 which were allowed by the High Court upholding the plea of the petitioner for exemption under Section 10(20) and Section 11(1) of the IT Act;