2009 (2) TMI 73

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..... red by JUSTICE D. A. MEHTA - This petition is taken up for final hearing and disposal today, considering the scope of the controversy and in light of the view that the Court is inclined to adopt. Rule. The learned counsel for the respondent department is directed to waive service. 2. The petitioner, a Public Charitable & Religious Trust, has challenged the notice issued under Section 148 of the .....

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..... Order respondent authority has sought to deal with this objection by taking recourse to provisions of section 292B of the Act. However, as the said aspect, namely notice under Section 148 of the Act having been issued by an officer who did not have jurisdiction, is not contested, the petition is required to be allowed on this limited count. 3. Before parting, it is necessary to take note of the .....

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..... & fair if the respondent authority is called upon to bear the costs of this petition, in the circumstances. 4. In the circumstances, the impugned notice dated 15/2/2008 (Exhibit-I) is quashed and set aside, as having been issued by an authority who did not have jurisdiction to issue the notice, and as a consequence, the Assessment Order framed on 30/12/2008 for Assessment Year 2005-2006 is also .....

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