https://www.taxtmi.com/caselaws?id=214095 The High Court dismissed the review petitions concerning the interpretation of Section 14A, the proviso, and the Commissioner's revisional powers under Section 263. Emphasizing the protection of concluded assessments against disallowances, the court upheld its previous judgments, safeguarding parties' rights in income tax assessments. en-us Tue, 27 Mar 2012 00:00:00 +0530 Fri, 15 Jun 2012 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214095 The High Court dismissed the review petitions concerning the interpretation of Section 14A, the proviso, and the Commissioner's revisional powers under Section 263. Emphasizing the protection of concluded assessments against disallowances, the court upheld its previous judgments, safeguarding parties' rights in income tax assessments. Case-Laws Income Tax Tue, 27 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214095