https://www.taxtmi.com/caselaws?id=167921 An assessing authority cannot unilaterally reduce tax exemption already granted by the competent screening committee under an incentive scheme. The Tax Board and appellate authority held that the revenue could not sit in judgment over the exemption order and curtail the benefit on its own, and the High Court agreed that the assessing authority had exceeded its jurisdiction. The concurrent finding of lack of jurisdiction was upheld in favour of the assessee, and the revision petitions were not entertained because no substantial question of law arose. en-us Wed, 12 Sep 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167921 An assessing authority cannot unilaterally reduce tax exemption already granted by the competent screening committee under an incentive scheme. The Tax Board and appellate authority held that the revenue could not sit in judgment over the exemption order and curtail the benefit on its own, and the High Court agreed that the assessing authority had exceeded its jurisdiction. The concurrent finding of lack of jurisdiction was upheld in favour of the assessee, and the revision petitions were not entertained because no substantial question of law arose. Case-Laws VAT and Sales Tax Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167921