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<h1>High Court's Directions Deleted by Supreme Court in Tax Case</h1> The Supreme Court in 2014 (4) TMI 322 - SC Order deleted certain directions by the High Court to the Commissioner of Income Tax, including a direction ... Validity of order passed by the High Court – Proceedings u/s 12AA(3) already dropped by the CIT - Held that:- The High Court was not justified in issuing certain directions to the CIT including a direction to pass an order u/s 12AA(3) of the Act – thus, the order of the HC is modified – Decided in favour of Assessee. The Supreme Court in the case 2014 (4) TMI 322 - SC Order issued an order deleting certain directions given by the High Court to the Commissioner of Income Tax. The Court found that the High Court was not justified in issuing these directions, including a direction to pass an order under Section 12AA(3) of the Income Tax Act. The Special Leave Petition was disposed of accordingly.