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TMI Blog2009 (2) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court had remanded the case back to the Chief Commissioner for being decided after going into the merits of the case - In the light of that judgment, this Court remands the case back to the Chief Commissioner with the direction to re-decide the application. - 494 OF 2007 - - - Dated:- 20-2-2009 - R.S. CHAUHAN, J. Madhav Mitra for the Petitioner. R.B. Mathur for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner of Income-tax for his decision. The respondent-department kept the application pending for almost three years. Without taking any decision on the said application, notices under sections 142 143(2) were issued which relate to enquiry before assessment of income-tax. Therefore, the department initiated the assessment proceedings without deciding the application for exemption from p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by passing antedated order of assessment of Income-tax. Subsequently, on 17-5-2005, the Hon'ble Court disposed of the writ petition with the specific direction to the Chief Commissioner of Income-tax, Jaipur to decide the application under section 10(23C)(vi) within a period of one month. Till the disposal of the application, the respondents were restrained from initiating the recovery proceeding. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thur, the learned counsel for the revenue, has contended that the learned Commissioner has correctly applied his mind to the facts of the case and has validly rejected the application. Hence, he has supported the impugned order. 5. The rejection of an application under section 10(23C)(vi) of the Income-tax Act had also come up before this Court in the case of Society for Indian Institute of Rura ..... X X X X Extracts X X X X X X X X Extracts X X X X
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