1979 (3) TMI 48

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....oner is the president of Kailashanand Mission Trust in the district of Tehri Garhwal. He claims that this trust is exempt from income-tax because it was a charitable and religious institution. He is aggrieved at certain notices issued requiring the petitioner to file income-tax returns under the I.T. Act and wealth statement under the W.T. Act. It appears that for the year 1970-71, the petition....

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.... was either biased or was motivated by mala fide considerations. Before he could finalise the assessment for the year 1970-71, subsequent years intervened. The period of limitation for filing of returns was expiring and for that reason notices were issued for those years. By now several more years have gone by. It will be in the interest of justice fit and proper if the ITO takes up the cases o....