Section 154 Rectification Order Quashed as Order Passed Before Hearing Date

Viswa Bharati Foundation Trust Vs Chairman (Orissa High Court)

The writ petition challenged the competency, authority, and jurisdiction of the Assessing Officer (AO) in issuing a notice under Section 143(2) of the Income Tax Act, 1961 for the assessment year 2023–24, allegedly without specific approval of the competent authorities and during the subsistence of registration under Section 12AA(2) of the Act. The petitioner, a charitable trust, had been enjoying exemption benefits under Section 12AA. A provisional registration certificate in Form 10AC was granted on 27 May 2021. Ow

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