Satish Chandka, C.J.
1. The petitioner is the president of Kailashanand Mission Trust in the district of Tehri Garhwal. He claims that this trust is exempt from income-tax because it was a charitable and religious institution. He is aggrieved at certain notices issued requiring the petitioner to file income-tax returns under the I.T. Act and wealth statement under the W.T. Act.
2. It appears that for the year 1970-71, the petitioner was assessed to income-tax. The ITO repelled the plea that the petitioner was exempt from taxation. The petitioner filed an appeal. The AAC set aside the assessment order on the ground that the ITO did not examine the case properly and came to a hasty finding that all receipts including remittance received by the Mission were taxable in the individual assessment of Shri Kailashanand. The matter was remanded to the ITO for a fresh assessment after recording necessary findings. The petitioner's grievance is that after this order of remand dated November 14, 1973, the ITO did not take up the case for the year 1970-71. On the other hand, he issued notices for the subsequent assessment years requiring the petitioner to submit his returns. This was mala fide. We are not satisfied that the ITO was either biased or was motivated by mala fide considerations. Before he could finalise the assessment for the year 1970-71, subsequent years intervened. The period of limitation for filing of returns was expiring and for that reason notices were issued for those years.
3. By now several more years have gone by. It will be in the interest of justice fit and proper if the ITO takes up the cases of all the years of the petitioner together because the principal question whether the petitioner is exempt from income-tax is common to all those years.
4. Proceedings under the W.T. Act can also be taken up simultaneously.
5. Subject to these observations, the writ petition fails and is accordingly dismissed, but we make no order for costs.