- (1.) By this writ petition, the petitioner, a charitable trust, has challenged the impugned notice Annex-5 dated 24.08.2009 issued under Section 153A of the Income Tax Act, 1961, whereby the respondent No.1 the Assistant Commissioner of Income Tax (Central), Bikaner called upon the petitioner to prepare and file a true and correct return of its total income in respect of which, the petitioner assessee as individual, HUF, firm, company, AOP, Body of Individual / local authority is assessable for the above assessment year 2008-09.
(2.) The said respondent- Assistant Commissioner, (Central), Bikaner appears to have issued the impugned notice to the petitionerassessee in pursuance of order Annex-4 dated 07.07.2009 passed by the Respondent No.2, Commissioner of Income Tax, Bikaner under Section 127 of the Act transferring the assessment proceedings of the petitioner's case from ITO Ward-2, Sriganganagar to D.C.I.T. (Central), Bikaner and as many as 15 cases of family members were transferred to Bikaner by the same order.
(3.) The petitioner has challenged both these, Annex-4 order under Section 127 of the Act dated 07.07.2009 and notice under Section 153A of the Act of 1961 (Annex-5) dated 24.08.2009, by way of present writ petition.;