In the AY. 2015-16, the AO sought to tax the anonymous donations received by the assessee under section 115BBC. Assessee’s appeal was pending before the CIT(A). The AO issued a notice to reopen the proceedings in the subject assessment year, i.e. A.Y. 2013-14 on the same issue, i.e. to tax the anonymous donation under section 115BBC. The assessee challenged such notice by way of a writ. Rejecting such petition, the High Court held that since a similar issue was pending before the CIT(A) in the subsequent year, that appeal would get affected if any finding was given by the High Court in the writ proceedings. It was further held that the assessee was capable of challenging the addition on all the grounds, including the challenge to reopening by way of an appeal before the CIT(A) for the subject A.Y. Accordingly, no interference was called for. (AY. 2013-14)
Shri Saibaba Sansthan Trust (Shirdi) v. UOI. (2018) 100 taxmann.com 77 / 168 DTR 364 / 304 CTR 444 (Bom.)(HC) .Editorial : Affirmed in Shri Saibaba Sansthan Trust (Shirdi) v. UOI ( 2020) 114 taxmann.com 489 / 270 Taxman 197 / 316 CTR 587 (SC)
S. 147 : Reassessment–Notice–Not to be quashed if appeal on similar issue pending in another Assessment year. [A. 226, S. 115BBC]