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TMI Blog2018 (6) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... r of rejection of its application filed u/s 12AA and the same is pending consideration before the Income Tax Appellate Tribunal cannot be a basis to quash the said notices - hence notices which are issued for the years prior to AY 2016-2017, the petitioner does not have any right to challenge the same in this proceeding - writ petitions being dismissed. - W.P. Nos. 208270 And 208294-297 of 2017 (T-IT) - - - Dated:- 2-3-2018 - S. N. Satyanarayana, J. For The Petitioner : P.S. Malipatil, Adv For The Respondent : Ameet Kumar Deshpande, Adv. ORDER Petitioner herein is Urban Development Authority of Bidar. It has come up in these writ petitions seeking mandamus to respondent No.1 viz., Income Tax Officer, Ward-1, CMC of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of proposed assessment which call for objections by the petitioner to the proposed assessment. The same is sought to be challenged in this proceeding on the premise that the first respondent has committed an error in issuing said notices during the pendency of appeal filed by the petitioner pursuing their right to seek exemption from payment of tax. 4. On going through the material available on record, it is seen that the application seeking exemption under Sections 11 to 13 is filed on 14.12.2016 for the reason that the petitioner is an authority constituted under the provisions of Karnataka Urban Development Authority Act, 1987. As such, they are entitled to seek exemption from payment of tax under Sections 11 to 13 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not benefit the petitioner for previous assessment years. Therefore, question of interfering with the said notices on the premise that the petitioner has challenged the order of rejection of its application filed under Section 12AA of the Income Tax Act and the same is pending consideration before the Income Tax Appellate Tribunal cannot be a basis to quash the said notices. Accordingly, these writ petitions are dismissed reserving liberty to the petitioner to pursue the appeal for subsequent assessment years to assessment year 2016-17. So far as notices which are issued for the years prior to assessment year 2016-2017, the petitioner does not have any right to challenge the same in this proceeding. In view of writ petitions being di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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