The Commissioner Of Income Tax v. The All India Plastic Manufacturers

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 56 OF 2008 WITH NOTICE OF MOTION NO. 147 OF 2006 The Commissioner of Income Tax ... Appellant Versus The All India Plastic Manufacturers Association .. Respondent Mr.R. Ashokan for the Appellant. Mr. A.K. Jasani for Respondent. CORAM: F.I. K.U.CHANDIWAL,JJ. DATED: JUNE 26, 2008 P.C. . As the tax incidence is less than Rs. 4 lakhs, the learned counsel seeks leave to withdraw the Appeal along with Motion. Hence, Appeal alogn with Motion dismissed as withdrawn. The issue of law, if any, is kept open for consideration in appropriate case. Refund of court fees as per rules. C.C. expedited. . Though the appeal is withdrawn, we may only refer to the judgments cited on behalf of the assessee by the learned counsel in Ahmedabad Rana Caste Association Vs. Commissioner of Income Tax, 82 ITR 704 Where the Apex learned counsel in Ahmedabad Rana Caste Association Vs. Commissioner of Income Tax, 82 ITR 704 Where the Apex Court has held that to serve a charitable purpose it is not necessary that the object should be to benefit the whole of mankind or all persons in a particular country or state. It is sufficient if the intention to benefit a section of the public as distinguished from a specified individual is present. . Similar view thereafter was taken in CIT Vs. Andhra Chamebr of Commerce, 130 ITR 184. (K.U.CHANDIWAL, J.) (K.U.CHANDIWAL, J.)(F.I.REBELLO, J.) (F.I.REBELLO, J.)