2021 (5) TMI 496

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der Article 226 of the Constitution of India, impugns the order dated 30th April, 2021, of assessment post scrutiny, of the return of income filed by the petitioner for the assessment year 2018-19. 4. The petitioner, claiming to be a charitable society registered under Section 12A and Section 80G of the Income Tax Act, 1961, filed the return of income for the assessment year 2018-19, showing the taxable income as NIL and claiming exemption under Sections 11 and 12 of the Act. The return of income was selected for scrutiny and on 23rd September, 2019, notice under Section 143(2) of the Act was issued to the petitioner and according to the petitioner, the petitioner, from time to time, supplied documents sought by the respondent no. 1 Nation....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that once the respondents have introduced the scheme of faceless assessment through the respondent no. 1 National Faceless Assessment Centre at Delhi, how can the respondents object to the jurisdiction of this Court being invoked, irrespective of the locate/situate of the assessee. Attention of the counsel for the respondents is drawn to Kusum Inglots & Alloys Ltd. Vs. Union of India (2004) 6 SCC 254 where it was held that petition under Article 226 of the Constitution of India against an order or a finding of a Court or Tribunal or executive authority situated at Delhi, is maintainable at Delhi, though this Court, in exercise of discretion under Article 226 of the Constitution of India and invoking the doctrine of forum non conveniens, ma....