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TMI Blog2012 (6) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to challenge the impugned order in regular appeal against final order, in case, necessity so arises. Submission of learned counsel for the petitioner is that impugned order is final and the same cannot be challenged in any other proceedings, except by way of this writ petition is not correct and tenable. - S.B. CIVIL WRIT PETITION NO. 12703 OF 2011 - - - Dated:- 19-9-2011 - NARENDRA KUMA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection petition dated 12.07.2011(Annexure-7), seeking exemption from the applicability of the Act under Section 10(23C)(iiiab) of the Act. Learned Income Tax Officer vide its order dated 26.07.2011 came to a conclusion that the petitioner is not exempted under Section 10 (23C)(iiiab) of the Act. Para 3 of the order is reproduced as under: "3. Point-wise reply on the issue raised vide your w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... niversity is wholly or substantially financed by the government. It is an autonomous institute substantially financed by the examination fee etc. received from affiliated colleges, students studying in the university etc. Hence, it is not exempt u/s 10(23C)(iiiab) of the Income Tax Act, 1961. Consequently income of the assessee is taxable. Hence your reply is not proper on this issue." 4. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of learned counsel for the petitioner is that impugned order is final and the same cannot be challenged in any other proceedings, except by way of this writ petition. 7. The submission of learned counsel for the petitioner is not correct and tenable. Every interim order, passed by any Quasi-Judicial Authority or the Court, can always be challenged in regular appeal filed against final order, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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