https://www.taxtmi.com/caselaws?id=66705 The ITAT upheld the CIT(A)'s orders, dismissing the Revenue's appeals. The ITAT concluded that the Assessing Officer's re-examination of cash credits was beyond the scope of the ITAT's specific remand directions, which were confined to determining income as per Sections 28 to 43C. The principle of finality in legal proceedings was emphasized, and the ITAT found no justification for reopening settled issues without new material evidence. en-us Mon, 31 Jan 2005 00:00:00 +0530 Sat, 05 Mar 2011 17:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66705 The ITAT upheld the CIT(A)'s orders, dismissing the Revenue's appeals. The ITAT concluded that the Assessing Officer's re-examination of cash credits was beyond the scope of the ITAT's specific remand directions, which were confined to determining income as per Sections 28 to 43C. The principle of finality in legal proceedings was emphasized, and the ITAT found no justification for reopening settled issues without new material evidence. Case-Laws Income Tax Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66705