THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR ITTA No.404 OF 2011 DATED:30-11-2011 Between: Commissioner of Income Tax, Tirupathi. … Appellant And Agricultural Market Committee, Punganur. … Respondent THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR I.T.T.A. No. 404 OF 2011 JUDGMENT: (per the Hon’ble the Chief Justice Shri Madan B. Lokur) 1. Learned counsel for the Revenue frankly states that this appeal under Section 260(A) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) deserves to be dismissed in view of the decision of a Division Bench of this Court in Commissioner of Income Tax vs. Agricultural Market Committee[1] wherein it has been held that an agricultural Marketing Committee is entitled to Registration under Section 12-A/Section 12-AA of the Act. 2. In view of the above, the appeal is dismissed. MADAN B. LOKUR, CJ SANJAY KUMAR, J 30-11-2011 pnb [1] 2011 336 ITR 641