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2019 (1) TMI 963 - HC - Income TaxValidity of Notice issued u/s 142(1) - Anonymous Donations - 'Charity Box' (Gollak box) being the donations made by various followers and devotees visiting the Gurudwara - Exemption u/s 11 and exemption granted u/s 80G - charitable trust - Scope of 115BBC - Held that:- Since no adverse order was passed against the petitioner and the earlier writ petition was dismissed, the second writ petition would not be maintainable. However, it is again clarified that in case any adverse order is passed by the Assessing Officer against the petitioner in pursuance to notice issued under Section 142(1) of the Act, it shall be open to the petitioner to take recourse to statutory remedies in accordance with law. - writ petition is not maintainable.
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