Agricultural Market Committee v. Agricultural Marketcommittee Reported In (2011) 336 Itr 641 (A.p

HON’BLE SRI JUSTICE GODA RAGHURAMANDHON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO I.T.T.A. No. 332 of 2012 DATED: 03.09.2012 Between: Commissioner of Income Tax ..Petitioner And Agricultural Market Committee . Respondent JUDGMENT:- (Per Hon’ble Sri Justice Goda Raghuram) Sri S.R. Ashok, learned senior counsel for the appellant-Revenue and Smt.K.Lalitha, learned Standing Counsel for AgriculturalMarket Committee state that this appeal by the Revenue preferredagainst the common order of Income-Tax Appellate Tribunal,Visakhapatnam dated 04.04.2008 insofar it pertains to I.T.A.No.243/Vizag/07, requires to be dismissed in view of the decision ofthis Court in Commissioner of Income-Tax v. Agricultural MarketCommittee reported in (2011) 336 ITR 641 (A.P). In the light of the decision of this Court referred to above, thedirection issued by the Tribunal to the Commissioner of Income-Tax togrant registration to the respondent-assessee under Section 12-A of theIncome-Tax Act, suffers from no infirmity. No substantial question oflaw arises for consideration in this appeal. The appeal is accordingly dismissed. There shall be no order asto costs. __________________ GODA RAGHURAM, J 03.09.2012 bcj J _________________________ M.S. RAMACHANDRA RAO,