JUDGEMENT
S.C. Dharmadhikari -
(1.)By this writ petition under Articles 226 of the Constitution of India the petitioner-The Shri Saibaba Sansthan Trust (Shirdi) has challenged the notice dated 23rd March, 2018, issued by the respondent No. 2 for reopening the assessment for the asst. year 2013-14 as well as an order dated 31st Aug., 2018, rejecting the petitioner's objections to the reopening of the assessment.
(2.)It is common ground that The Shri Saibaba Sansthan Trust (Shirdi) (for short "the Trust") is now governed by an Act of the legislature being Maharashtra Act No. 14 of 2004. It is known as Shri Saibaba Sansthan Trust (Shirdi) Act, 2004.
(3.)The petitioner says that the second respondent to this writ petition is the Dy. CIT (Exemptions) (2)(1), Mumbai and is the AO. The return of income filed by the petitioner for the asst. year 2013-14 was filed before him. The third respondent to this petition is the CIT (Exemptions).
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