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1973 (4) TMI 15 - ALLAHABAD HIGH COURTSmall percentage kept as dharmada and kept in separate account for being used only for charities - This is a petition under article 226 of the Constitution. The petitioner, Messrs. Thakur Das Shyam Sunder, prays for a writ of certiorari for quashing the order of the Additional Commissioner of Income-tax - even if some discretion was given to spend the amount deposited with the assessee on charity of his own choice, it does not mean that either no trust was created or that the trust created was invalid - order of the Income-tax Officer treating these amounts as the assessee's taxable income was invalid and should be quashed.
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