Appeal Allowed Against Assessing Officer's Decision Denying Exemption; Commissioner (Appeals) Offers Sole Remedy for Appellants.

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....Maintainability of appeal against the mere communication by the assessing officer - Even though it is a communication but decision of denial of exemption has been taken by the assessing officer. After this decision the appellant would not have claimed the exemption therefore the only remedy lies against the said decision is an appeal before Commissioner (Appeals). - AT....