https://www.taxtmi.com/caselaws?id=168380 An assessing officer's pre assessment order refusing exemption that merely records and enforces an external administrative opinion is vitiated by extraneous influence and by making an advance determination outside the statutory assessment process; certiorari quashed that order. However, an assessing officer retains jurisdiction to initiate enquiries and require returns and to determine exemption claims in assessment proceedings after factual inquiry into application of income and the trust's conduct; mere assertion of exemption does not oust that jurisdiction and no jurisdictional error was shown to justify prohibition, so prohibition petitions were dismissed. en-us Fri, 04 Oct 1963 00:00:00 +0530 Mon, 04 May 2015 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168380 An assessing officer's pre assessment order refusing exemption that merely records and enforces an external administrative opinion is vitiated by extraneous influence and by making an advance determination outside the statutory assessment process; certiorari quashed that order. However, an assessing officer retains jurisdiction to initiate enquiries and require returns and to determine exemption claims in assessment proceedings after factual inquiry into application of income and the trust's conduct; mere assertion of exemption does not oust that jurisdiction and no jurisdictional error was shown to justify prohibition, so prohibition petitions were dismissed. Case-Laws Income Tax Fri, 04 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168380