LAWS(MAD)-2020-1-74

VASAVI VIDHYA TRUST Vs. INCOME TAX OFFICER

Decided On January 07, 2020
Vasavi Vidhya Trust Appellant
V/S
INCOME TAX OFFICER Respondents

JUDGEMENT

(1.) The Petitioner has filed this writ petition, seeking for issuance of a Writ of Certiorari, to call for the records on the file of the First Respondent and quash the impugned proceedings in F.No. 74/AAATV1257G/ITO (E)/SLM/2016-2017 dated 17.08.2016 along with notice issued by the First Respondent under Section 148 of the Act dated 23.03.2016.

(2.) The learned counsel for the Petitioner states that the issue is covered by the decision of the Hon'ble Supreme Court rendered in "Commissioner of Income Tax-III, Pune Vs Rajasthan, Gujarathi Charitable Foundation", (2018) 89 taxmann.com 127 (SC)/(2018) 300 CTR 1 (SC). The learned Hon'ble Supreme Court considered the identical issue as in this writ petition.

(3.) The order of the Hon'ble Supreme Court is extracted below: