https://www.taxtmi.com/caselaws?id=378527 The High Court set aside the Assessing Officer's orders and remanded the proceedings for a fresh assessment focusing solely on the Petitioner's claim for exemption under Sections 11 and 12 of the Income Tax Act, 1961. The Court emphasized the importance of judicial hierarchy and directed the Assessing Officer to adhere to the Tribunal's directions without questioning higher judicial decisions. The Assessing Officer's role was limited to assessing the Petitioner's claim for exemption, and any re-examination of the deemed registration issue was deemed inappropriate. en-us Thu, 04 Apr 2019 00:00:00 +0530 Wed, 17 Apr 2019 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378527 The High Court set aside the Assessing Officer's orders and remanded the proceedings for a fresh assessment focusing solely on the Petitioner's claim for exemption under Sections 11 and 12 of the Income Tax Act, 1961. The Court emphasized the importance of judicial hierarchy and directed the Assessing Officer to adhere to the Tribunal's directions without questioning higher judicial decisions. The Assessing Officer's role was limited to assessing the Petitioner's claim for exemption, and any re-examination of the deemed registration issue was deemed inappropriate. Case-Laws Income Tax Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378527