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TMI Blog2015 (9) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and an extension of the government. Hence it is not liable for any tax; . The assigning officer had on his own had changed the status of the appellant from AJP to AOP. This legally he cannot do it and the entire assessment is wrong and bad in law. It is liable to be annulled. - Decided against revenue. - ITA No.3646/Del/2012 - - - Dated:- 11-3-2015 - H S Sidhu And T S Kapoor JJ. For the Appellant : Shri P DAM Kanunjna, Sr. DR For the Respondent : None ORDER Per: H S Sidhu: The Revenue has filed the present appeal against the impugned order dated 16/5/2012 passed by the Ld. Commissioner of Income Tax (Appeals)-XXI, New Delhi for the asstt. year 2009-10 on the following grounds:- 1. On the facts and in the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated the issue in dispute vide para no. 3 to 3.2 at pages 3 to 5 vide his Order dated 16.5.2012. For the sake of convenience, the relevant portion of the Ld. CIT s order is reproduced as under:- 3. Ground No.1 to 7 are taken together, since they are interlinked. In this regard, vide hearing dated 24.4.2012, Ld.AR of the appellant has submitted as under:- 1. The appellant had filed the return declaring NIL income. The return was filed in the status of artificial juridical person (AJP). Since it is created by the Ministry of Petroleum and Natural Gas as its extension wing. 2. Ministry of Petroleum and Natural Gas, Government of India vide its resolution dated 10.1.1986 had decided to set up a safety council with the major objective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccidents, whenever required, and provided support to enquiry committees set up by the Government. g) Ensure implementation of all improved codes of practices for industrial hygiene. h) Review practices in the storage and handling of dangerous chemicals and ensure compliance with latest standards. i) Review disaster control procedures and company preparedness. j) Review implant training programmes with regard to safety. k) Specify critical drawing/layouts that need to be vetted by safety specialists at the design stage and carryout spot checks of design standards based on site audit findings to serve as feedback for establishing new standards at the design stage, and l) Review zoning regulations round installations and advi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... framed by the A 0 is wrong and bad in law. 3.1 Furthermore, vide submission dated 2.5.2012, issue was further clarified as under:- In pursuant to the personal hearing before your good self on 24th April, 2012, the following further submission is given on the basis of the query raised by yourself. The appellant is a body created by notification by means of a resolution dated 10th January, 1986 as an extension of the Ministry of Petroleum and Natural Gas. Thus Oil Industry Safety Directorate came into existence. Thus it acquires the status of Artificial Juridical Person (AJP).2. The appellant had filed the return in the status of AJP which is described as Code no.10. The photocopy of return and the acknowledgement is attachedfor your ..... X X X X Extracts X X X X X X X X Extracts X X X X
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