- (1.) Heard Shalabh Singh, Advocate for the petitioner and Sri Manish Mishra, Advocate for the Income Tax Department.
(2.) The income tax department has not filed any counter affidavit in rebuttal of the averments made in the the writ petition by the assessee, in spite of several opportunities granted since the year 2003.
(3.) This is a writ petition filed under Article 226 of the Constitution of India by the petitioner-assessee challenging the order passed by the Commissioner of Income Tax under section 264 of the Income Tax Act 1961 (hereinafter referred as ''Act 1961") rejecting her revision claiming exemption of income in question under section 10(8) of the Act 1961 on the ground that there was no assignment of duties as such in terms of section 10(8) and that under the Agreement between the United States of America and the Indian government there was no specific exemption of salary from tax, therefore, as the prerequisites mentioned in section 10 (8) are not satisfied, the petitioner was held to be disentitled to the claim raised.;