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2019 (2) TMI 1329 - GUJARAT HIGH COURTSeparate entity for the purpose of assessment of tax - allotment of separate PAN u/s 139A an education institution run by the Trust - it is submitted that merely because a separate PAN has been allotted to N.G. Patel Polytechnic, it does not make it a separate entity for the purpose of assessment of tax - HELD THAT:- Having regard to the submissions advanced by the learned counsel for the petitioner, Issue Notice returnable on 28th January, 2019. By way of ad-interim relief, the respondent is restrained from proceeding further pursuant to the impugned notice dated 23.3.2018 issued to N.G. Patel Polytechnic for assessment year 2011-12 (Annexure-D to the petition). The respondent is directed not to serve the assessment order in case the same is not yet served. The respondent is further directed to furnish a copy of the reasons recorded to the petitioner within a period of one week from the date of receipt of a copy of this order.
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