1979 (3) TMI 48

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..... . He claims that this trust is exempt from income-tax because it was a charitable and religious institution. He is aggrieved at certain notices issued requiring the petitioner to file income-tax returns under the I.T. Act and wealth statement under the W.T. Act. It appears that for the year 1970-71, the petitioner was assessed to income-tax. The ITO repelled the plea that the petitioner was exem .....

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..... lise the assessment for the year 1970-71, subsequent years intervened. The period of limitation for filing of returns was expiring and for that reason notices were issued for those years. By now several more years have gone by. It will be in the interest of justice fit and proper if the ITO takes up the cases of all the years of the petitioner together because the principal question whether the .....

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