1999 (10) TMI 55

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....the petitioners seek to challenge the notice dated August 12, 1987, issued by the Inspecting Assistant Commissioner of Income-tax under section 148 of the Income-tax Act, 1961, ("the Act"), for the assessment year 1983-84. The case of the petitioners is that the conditions precedent for issuance of notice under section 148 of the Act are absent in this case and hence the notice is wholly without j....

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....6, with retrospective effect from January 17, 1980. The petitioners claimed deduction under section 35(1)(ii) of the Act in respect of the above donation on the basis of the notification of the prescribed authority approving the said institution for the purposes of clause (ii) of sub-section (1) of section 35 of the Act which was subsisting and valid at the material time. This claim of the assesse....

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....er section 35(1)(ii) was wrongly granted and this notice has been issued to withdraw the same. The only question that arises for consideration is whether the assessee who donated a sum of Rs. 2,00,000 to the scientific research association on the basis of the approval granted by the prescribed authority to it for the purposes of clause (ii) of sub-section (1) of section 35 of the Act by notificat....