2018 (2) TMI 438

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.... Heard Mr.K.Sathish Kumar, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondent. 2.The petitioner is a University, called Annamalai University and they are aggrieved by the notices issued by the respondent proposing to reopen the income tax assessment for the assessment years 1999-2000 to 2004-05. Though several grounds have been raised by the....

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....ority, who is entitled to deal with subject matters under the 2013 Act should be the person, who has to prosecute the matter further. 3.Admittedly, the petitioner has approached this Court at the stage of issuance of notice under Section 148 of the Income Tax Act, 1961, (hereinafter referred to as the Act ). In response to the impugned notice, the petitioner sent a reply dated 09.03.2006, stating....

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....plied for such exemption and final orders are awaited. 5.The counter affidavit filed by the respondent stated that till date, no exemption as such under Section 10(23C) of the Act has been granted and it is only after issuance of the impugned notice, the petitioner has made an application for such exemption and even for considering such an application of exemption, documentary evidence is require....

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....ssing officer and an order has to be passed thereof. It is thereafter open to the assessee to question the order, if they are so advised. Therefore, the present writ petitions are premature in the sense that the petitioner has not sought for the reasons for reopening of the assessment. 7.Thus, for the above reasons, this Court is inclined to dispose of the writ petitions with the following direct....