2017 (9) TMI 253

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....he Petitioner. Mr. Suresh Kumar a/w Ms. Samiksha Kanani for the Respondents. P.C. : 1. The petitioner claims to be an Employees Superannuation Scheme and registered as a trust. It is created on 1st April, 2008. It is for provision of retirement benefits to the eligible employees of M/s. Rolls-Royce Marine India Private Limited. 2. The petitioner challenges a notice/communication dated ....

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.... 5. That directs the petitioner to make a fresh application for approval of this scheme and in terms of Part B of the Fourth Schedule of the Income Tax Act, 1961. The said Part is titled as "Approved Superannuation Funds". It contains several rules and referable to various Sections of the Income Tax Act, 1961. It is only when an approval in terms of these rules is granted, and particularly rule ....

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....ication was made on 24th November, 2008 in that behalf. 8. We do not think that in this Writ Petition, we can allow the petitioner to raise the issue of non-consideration of this application for approval or not passing any order on the request in that behalf. 9. Pertinently, all these matters are raised by the petitioner while challenging the notice, copy of which is annexure "A2" (page 20 o....