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2018 (11) TMI 52 - HC - Income TaxReopening of assessment - enormous donations received by the assessee - escapement of income from tax - Held that:- Issue which is falling for consideration and determination in these proceedings is identical to that arising out of the challenge to the order dated 31st December, 2017, passed by the Assessing Officer for the Assessment Year 2015-16. That order is challenged in an appeal before the Commissioner of Income Tax (Appeals) by this very petitioner and the appeal is pending. The stand of the petitioner is common. We are of the firm opinion that in the event we express any views and either way on the contentions raised by Mr. Ganesh, they may prejudice the case of the petitioner in the pending appeal. Depending upon the view expressed by us, the petitioner would also not be in a position to then assail the notice impugned in this writ petition. In the light of these plural remedies and given the nature of the mixed issues involved, we are of the opinion that this writ petition need not be entertained. Any expression of opinion on disputed factual matters would prejudice the case of either side. The issues are not purely legal, but are mixed, namely, of fact and law. Whether the ingredients of section 115BBC(2) are fulfilled or satisfied will have to be considered in the backdrop of the factual assertions of the petitioner. Similarly, the language of section 80G (5) and section 11 has any bearing on the case will have to be decided in the backdrop of the petitioner's activities. The petitioner itself is asserting that its activities are mixed. It is a mixed purpose Trust. The writ petition is, therefore, disposed of by clarifying that this Court has kept open the challenge to be raised in appropriate legal proceedings. The writ petition stands disposed of accordingly.
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