No writ should be filed if same issue is already pending before CIT(A)

Shri Saibaba Sansthan Trust (Shirdi) Vs Union of India & Ors. (Supreme Court) The issue pertaining to the taxability of anonymous donations received in Hundies maintained by the temple trust under Section 115BBC of Income Tax Act, 1961 is pending determination before the Commissioner of Income Tax (Appeals) for Assessment Year 2015-16. When the High Court was moved in the writ proceedings for challenging the reopening of the assessment for Assessment Year 2013-14, the Court observed that the objections to the reopening of the assessment are the same as those before the Commissioner of Inco...