2019 (2) TMI 1329

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....JUSTICE HARSHA DEVANI) 1. Mr. J. P. Shah, Senior Advocate, learned counsel for the petitioner has invited the attention of the court to the judgment and order dated 11.9.2017 passed by this court in the petitioner's own case rendered in Special Civil Application No.17878 of 2016 wherein the court has held that mere allotment of PAN under section 139A of the Income Tax Act, 1961 would not make th....

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....sessment of N.G. Patel Polytechnic for assessment year 2011-12. It was pointed out that despite bringing it to the notice of the Assessing Officer that it is the petitioner Sardar Vallabbhai Patel Education Society which is the assessee, and the return of income for assessment year 2011-12 having been submitted, the Assessing Officer is adamant and insists upon a return of income being filed in th....

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....y the petitioner, after which the petitioner would have a right to raise objections. It was submitted that despite the aforesaid order as well as the fact that the return of income filed by the petitioner for the year under consideration has been duly furnished, the Assessing Officer has refused to furnish the reasons recorded on the ground that the return of income has not been filed by N.G. Pate....