2018 (4) TMI 885

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....: Alok Mathur ORDER This is a writ petition under Article 226 of the Constitution of India challenging a show cause notice dated 28.02.2018 issued under Section 12AA(3) of the Income Tax Act, 1961 (For short ''the Act, 1961'). The facts of the case in brief are that the petitioner was registered under Section 12AA(3) of the Act, 1961 as a Charitable Trust thereby entitling it t....

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..... The stay application which is said to have been filed on 25.10.2017 is also said to be pending. On 28.02.2018 the Principal Commissioner of Trade Tax Central, Lucknow issued a show cause notice to the petitioner under Section 12AA(3)/(4) of the Act, 1961 for cancellation of registration already granted on 28.07.2006. It is this show cause notice which has been challenged. The contention of Shri....

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.... the decisions reported in (1961) 2 SCR 241; Calcutta Discount Co. Ltd. Vs. Income Tax Officer, Companies District I Calcutta and Another, 1969 (2) SCC 774; The Rampur Distillery Co. Ltd. Vs. The Company Law Board and Anr. and (2018) 90 Taxmann.com 282 (All); Assistant Commissioner of Income-tax-I Vs. Agra Development Authority. Shri Alok Mathur, learned counsel appearing for the Income Tax Depar....

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....ad been issued. He further submitted that writ petition against a show cause notice is not maintainable, as, the petitioner still has an opportunity to raise all the pleas before the Principal Commissioner, Income Tax, who shall necessarily consider the same and pass a final order wherein he would record his satisfaction as contemplated under Section 12AA (3), therefore, the writ petition is prema....