VIJAY KUMAR GUPTA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Since common questions of fact and law are involved in these petitions, therefore, these petitions are clubbed together and are being heard and decided together. For the sake of convenience, facts of WPMS No. 2200 of 2017 are being taken into consideration.

(2.) An Assessment Order was passed against Kailashanand Mission Trust, Rishikesh under Section 143(3) of the Income Tax Act. Petitioner has filed an appeal against the said Assessment Order under Section 246 of the Income Tax Act before the Commissioner, Income Tax, Dehradun (respondent no. 1 herein) in the year 2014.

(3.) In the said appeal, prayer made was to set aside the Assessment Order and remit the matter back to Assessing Officer for fresh re-assessment, in accordance with law. Since the said appeal is not being decided so far, therefore, petitioner has approached this Court seeking following relief:-