https://www.taxtmi.com/caselaws?id=409090 The Principal Commissioner of Income Tax (Pr. CIT) set aside the assessment order, finding the Assessing Officer (A.O) erroneously treated the assessee as an 'agent' of the State Government of Maharashtra, leading to an incorrect exemption claim under Article 289(1) of the Constitution of India. The Pr. CIT directed a de novo assessment, rejecting the assessee's 'agent' status. The Tribunal, while acknowledging the merits of the assessee's arguments, declined to restrain the A.O from proceeding with the assessment but directed a temporary hold on passing the order to avoid multiple litigations. en-us Mon, 28 Jun 2021 00:00:00 +0530 Tue, 29 Jun 2021 09:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409090 The Principal Commissioner of Income Tax (Pr. CIT) set aside the assessment order, finding the Assessing Officer (A.O) erroneously treated the assessee as an 'agent' of the State Government of Maharashtra, leading to an incorrect exemption claim under Article 289(1) of the Constitution of India. The Pr. CIT directed a de novo assessment, rejecting the assessee's 'agent' status. The Tribunal, while acknowledging the merits of the assessee's arguments, declined to restrain the A.O from proceeding with the assessment but directed a temporary hold on passing the order to avoid multiple litigations. Case-Laws Income Tax Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409090