2019 (1) TMI 1093 - HC - Income Tax

Validity 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 - recourse to statutory remedies - Held that - The challenge in the writ petition is to notice issued under Section 142(1) and at present, no order adverse to the petitioner has been passed. In such circumstances, we find that the recourse to writ petition is not proper. Accordingly, no permission is granted to file writ petition with better/improved facts as prayed. As clarified that in case any order adverse to the petitioner is passed by the AO in pursuance to notice issued under Section Section 142(1) of the Act, it shall be open to the petitioner to take recourse to statutory remedies in accordance with law.

Summary

The petitioner approached the Punjab and Haryana High Court against an Income Tax notice. The Court dismissed the petition as withdrawn since no adverse order had been passed yet. The petitioner was not granted permission to file a new petition but was allowed to seek statutory remedies if an adverse order is passed in the future.