Hon’ble Prakash Krishna, J.—By means of the present petition, the petitioner has challenged the legality and validity of notice issued under Section 148 of the Income Tax Act as also sought a writ in the nature of certiorari for quashing the order dated 11th of November, 2010 whereby the objection against the aforesaid notice has been dismissed. A further writ of mandamus directing the Additional Commissioner of Income Tax Range-II, Muzaffarnagar to drop the reassessment proceedings against the petitioner for the Assessment Year 2006-2007 has been sought for.

2. The background facts may be noticed in brief. The petitioner claims that it is a charitable trust formed on 26th of October, 1980 and registered as public charitable trust with aim object to impart education in medical, dental, para medical sciences etc. by providing educational institutions, running of hospital for providing medical relief to the needy, to receive and give donation from/to any institution or individual for fulfilment of object of the trust.

3. The dispute relates to the Assessment Year 2006-2007, under the Income Tax Act. The petitioner is registered under Section 12A of the Income Tax Act and Sect