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ANDHRA PRADESH HIGH COURT
, J
Andhra Pradesh Road Transport Corporation – Appellant
Versus
Income Tax Officer, B - 1, B - Ward, Hyderabad – Respondent
| Table of Content |
|---|
| 1. petitioner's background and tax assessment details (Para 1 , 2) |
| 2. arguments on maintainability and alternative remedies (Para 4 , 6) |
| 3. court's stance on constitutional immunity and jurisdiction (Para 5 , 8) |
| 4. discussion on state ownership and tax immunity (Para 10 , 11) |
| 5. interpretation of legislative authority and repugnancy (Para 12 , 14) |
| 6. final determination of tax applicability to corporation (Para 15) |
| 7. decision to leave interest deduction determination to appellate authorities (Para 18) |
| 8. final order dismissing petitions (Para 19) |
1. These are a batch of four writ petitions filed by the Andhra Pradesh Road Transport Corporation for prohibiting the Income Tax Officer, B - 1, B - Ward, Hyderabad, from collecting any tax or taking any proceedings under the Indian Income Tax Act against the petitioner and seeking to quash the assessment orders of the Income Tax Officer dated 29/02/1960 for the year 1958-59 levying a tax of Rs.13,60,963-86 nP. for the period 11/01/1958 to 31/03/1958 and for the year 1959-60 levying a tax of Rs.34,44,430-48 nP, for the period 1st April 1958 to 31st March 1959.
2. It may be stated that the Andhra Pradesh Road Transport Corporatio
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