TMI Blog1987 (2) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... e material facts giving rise to this petition, briefly, are as follows : The petitioner is a public charitable trust. While framing the assessment of the petitioner under the Income-tax Act, 1961 (hereinafter referred to as " the Act "), for the assessment years 1973-74, 1975-76, 1976-77 and 1977-78, respondent No. 1, the Income-tax Officer, held that the petitioner was entitled to exemption und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Income-tax Officer to make fresh assessments was set aside by the Tribunal and hence the Income-tax Officer had no jurisdiction to proceed to make the assessment afresh, was rejected by respondent No. 1 on the ground that the Revenue had not accepted the order passed by the Tribunal. The petitioner contends that the action of the respondent in pursuance of the order passed by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the Revenue was unable to justify the action taken by the Income-tax Officer. The notice and the draft assessment orders issued by the Income-tax Officer, therefore, deserve to be quashed. For all these reasons, this petition is allowed. The notice, annexure X, and the draft assessment orders, annexures XII, XIII, XIV and XV, are all quashed. In the circumstances of the case, parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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