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TMI Blog2015 (12) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... . M/s.Manipal Academy of Higher Education (2013 (10) TMI 161 - KARNATAKA HIGH COURT) setting aside the order passed by the Assessing Authority, the Appellate Commissioner and Income Tax Appellate Tribunal respectively and the matter stands remitted back to the assessing authority. It is needless to clarify that the remaining substantial questions of law raised in the memorandum of appeal are left ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case, the only substantial question of law to be considered is, whether the appellate authorities were correct in holding that the assessee would be entitled to claim exemption in view of the order passed by the Tribunal for the other assessment years despite the specific finding recorded by the Assessing Officer that the assessee would not be entitled to such a claim in view of proviso 5 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordance with law, in the light of the order passed by the Co-Ordination Bench of this Court dated 1.04.2013 passed in ITA No.1344/2006 and also relevant provisions of the Act and Rules where exemption given to the respondent is sustainable in law. 5. In reply to the submission made by the learned counsel appearing for the appellants, learned counsel appearing for the respondent Sri S. Parthasar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion), setting aside the order passed by the Assessing Authority, the Appellate Commissioner and Income Tax Appellate Tribunal respectively and the matter stands remitted back to the assessing authority. It is needless to clarify that the remaining substantial questions of law raised in the memorandum of appeal are left open and it is the duty of the assessing authority to consider the same after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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