Tribunal, by an order dt. 15th May, 2023, accepted the plea of assessee that for assessment year in question assessee’s total income should be computed as ‘nil’ as against Rs. 7,75,34,410 assessed by the AO in the assessment order dt. 23rd Feb., 2022 in pursuance to the order under S. 263.Tribunal has also  recorded that S. 69A was not applicable to the facts and circumstances of this case.  While giving effect to the order of Tribunal the Assessing Officer held that the assessee is not entitle to claim exemption under section 11 of the Act. On writ allowing the petition the Court held that the only task that was left for the AO, was to give the refund of the taxes paid. AO has gone ahead to hold that assessee was not entitled to claim exemption under S. 11 and thereby reviewed the order. Tribunal having accepted assessee’s plea that for the assessment year in question, assessee’s total income should be computed as ‘nil’, the only task before the AO was to issue refund to assessee of all taxes paid or recovered from assessee for  AY. 2017-18. Before the Tribunal there was no controversy as regards the date of filing of return by assessee or Form 10B, the AO cannot, in the garb of giving effect to the order of Tribunal, initiate a new controversy. Accordingly the order giving effect dt. 30th Nov., 2023  was  quashed and set aside.  Court also held that the change of opinion is not permissible and the assesseee is entitle to refund with interest .As regards unexplained money  the Court held that S. 115BBC(1) is not applicable to donations received  as offerings from devotees . Court also observed that  “ For determining the taxes  due the Assessing Officer should avoid bringing far -fetched and ideas . Without understanding the basic philosophy of income -tax , provisions are referred to so that any assessee can be taxed at any cost which is not fair or judicious  approach  to deal with the subjects of the State”    (AY. 2017-18)