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    <title>2023 (1) TMI 71 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The High Court of Andhra Pradesh allowed the writ petitions challenging assessment orders for multiple years, remanding the matter to the Assistant Commissioner of Income Tax for fresh assessment. The court found the assessment orders arbitrary and illegal, emphasizing the importance of natural justice. It noted the subsequent grant of exemption and directed a fair opportunity for both parties to present their case, setting aside the original assessment orders without expressing an opinion on the merits of the case.</description>
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      <description>The High Court of Andhra Pradesh allowed the writ petitions challenging assessment orders for multiple years, remanding the matter to the Assistant Commissioner of Income Tax for fresh assessment. The court found the assessment orders arbitrary and illegal, emphasizing the importance of natural justice. It noted the subsequent grant of exemption and directed a fair opportunity for both parties to present their case, setting aside the original assessment orders without expressing an opinion on the merits of the case.</description>
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