HIRANANDANI FOUNDATION Vs. JOINT DIRECTOR OF INCOME TAX

JUDGEMENT

(1.) By this Petition under Article 226 of the Constitution of India, the petitioner seeks a writ of certiorari to quash and set aside the order dated 30 March 2013 passed by the Joint Director of Income Tax (Exemption) II under Section 142(2A) of the Income Tax Act, 1961 (in short "the Act") directing the petitioner to subject its books of accounts to special audit for the Assessment Year 201011.

(2.) At the request of the Counsel for the parties, the petition is being finally disposed of at the stage of admission.

(3.) The Petitioner is a trust, registered under Section 12A of the said Act, having as its main object imparting of education and medical treatment for the public in general at large. For achieving its objects, the petitioner runs and manages various entities in the form of Hospitals, Nursing College and Schools affiliated to the ICSE/ISC/IB Bonds having a turnover of over Rs.100 Crores per annum.