2009 (2) TMI 73

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.... The judgment of the court was delivered by JUSTICE D. A. MEHTA - This petition is taken up for final hearing and disposal today, considering the scope of the controversy and in light of the view that the Court is inclined to adopt. Rule. The learned counsel for the respondent department is directed to waive service. 2. The petitioner, a Public Charitable & Religious Trust, has challenged....

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....affidavit. It is true that in the Assessment Order respondent authority has sought to deal with this objection by taking recourse to provisions of section 292B of the Act. However, as the said aspect, namely notice under Section 148 of the Act having been issued by an officer who did not have jurisdiction, is not contested, the petition is required to be allowed on this limited count. 3. Before....