https://www.taxtmi.com/caselaws?id=66703 The Tribunal ruled in favor of the assessee, canceling the orders passed by the Assessing Officer and CIT(A). The judgment emphasized the importance of upholding statutory provisions, ensuring assessments are not unsettled contrary to legislative intent, particularly regarding the finality of assessments and the applicability of the proviso to section 14A. en-us Mon, 28 Mar 2005 00:00:00 +0530 Sat, 05 Mar 2011 17:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66703 The Tribunal ruled in favor of the assessee, canceling the orders passed by the Assessing Officer and CIT(A). The judgment emphasized the importance of upholding statutory provisions, ensuring assessments are not unsettled contrary to legislative intent, particularly regarding the finality of assessments and the applicability of the proviso to section 14A. Case-Laws Income Tax Mon, 28 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66703