ASHARAM ASHRAM Vs. INCOME TAX OFFICER (EXEMPTION) WARD

JUDGEMENT

(1.) The petitioner has challenged a notice dated 31.3.2015 issued by the respondent Assessing Officer seeking to reopen the petitioner's assessment for the assessment year 2008-2009.

(2.) Brief facts are as under. The petitioner is a public charitable trust. For the assessment year 2008-2009, the petitioner had filed return of income which was processed under section 143(1) of the Act and was accepted without scrutiny. To reopen such assessment, the Assessing Officer issued the said notice. He had recorded the following reasons for issuing the notice :

(3.) Upon being supplied with the reasons, the petitioner raised objections under communication dated 23.3.2016 in which besides other, he raised the following contentions :