2018 (6) TMI 228

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.... Adv. ORDER Petitioner herein is Urban Development Authority of Bidar. It has come up in these writ petitions seeking mandamus to respondent No.1 viz., Income Tax Officer, Ward-1, CMC of Bidar, not to act upon the notices issued vide Annexures-C to C4 which are bearing F. No. BUDA/ITO-W-1/2017-18 dated 6.10.2017, pending adjudication of their appeal bearing No.1763/B/2017 on the file of Inco....

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.... before the Income Tax Appellate Tribunal, Bangalore Bench, Bangalore, in Appeal No. 1763/B/2017 which is filed on 28.08.2017. 3. The grievance of the petitioner is that subsequent to filing of the appeal on 28.08.2017, notices under Section 147 of the Income Tax Act is issued on 06.10.2017. In the said notices total income assessable for the period from 2010-2011 to 2014-2015 is indicated whic....

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....ayment of tax under Sections 11 to 13 of the Income Tax Act. The said application which was dismissed by order dated 28.06.2017 is pending consideration before the appellate authority viz., Income Tax Appellate Tribunal, Bangalore Bench, Bangalore. Hence, the present petitions are filed contending that till the said appeal is decided, the respondent has no right to raise any demand for payment of ....

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.... petitioner herein in appeal No.1763/B/2017 is allowed by the Income Tax Appellate Tribunal, Bangalore Bench, Bangalore, the same would enure to the benefit of the petitioner for the financial years, earlier to 2016-17 during which period petitioner filed application seeking exemption under Section 12AA of the Income Tax Act. The same would not benefit the petitioner for previous assessment years.....