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2019 (1) TMI 963

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..... itioner to take recourse to statutory remedies in accordance with law. - writ petition is not maintainable. - CWP-40572-2018 - - - Dated:- 16-1-2019 - MR AJAY KUMAR MITTAL AND MRS. MANJARI NEHRU KAUL, JJ. For The Petitioner : Mr. S.K. Mukhi, Advocate ORDER AJAY KUMAR MITTAL, J. 1. In this writ petition filed under Article 226 of the Constitution of India, the petitioner has sought quashing of the notice dated 5.12.2018 (Annexure P-8) issued by respondent No.3 intending to make an addition of ₹ 62,95,300/- on account of credit in the Income and Expenditure Account of the petitioner Charitable-cum-Religious Institution under the Head 'Charity Box' (Gollak Box). 2. A few facts necessary for adju .....

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..... exure P-7) under Section 143 (3) of the Act for the assessment years 2013-13 and others. The Assessing Officer issued notice dated 5.12.2018 (Annexure P-8) to the petitioner to make addition of ₹ 62,95,300/- credited in the income and expenditure account of the petitioner charitable-cum-religious institution under the head 'Charity Box' (Gollak box) being the donations made by various followers and devotees visiting the Gurudwara. The revenue also took an affidavit dated 4.7.2015 (Annexure P-9) from the petitioner that it is a religious-cumcharitable institution during the assessment proceedings for the assessment year 2013-14. Earlier also, the department had refused to the petitioner to renew the exemption granted under Sect .....

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..... hed this Court by way of CWP-37592-2018 and this Court vide order dated 19.12.2018 had passed the following order:- 1. The petitioner has approached this Court under Article 226 of the Constitution of India against the notice dated 05.12.2018 (Annexure P-8) issued by the Income Tax Officer (Exemptions) Ward Ambala, erroneously intending to make addition of ₹ 62,95,300/- on account of credit in the Income and Expenditure Account of petitioner Charitable-cum-Religious Institution under the Head Charity Box (Gollak Box). 2. After arguing for sometime, learned counsel for the petitioner prayed that he may be allowed to withdraw the present writ petition with liberty to the petitioner to file fresh one with better/improved f .....

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