https://www.taxtmi.com/caselaws?id=236444 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision. It ruled in favor of the deceased taxpayer, finding that the assessment order was not final due to the taxpayer's absconding status. The Tribunal supported the deletion of additions under certain sections, emphasizing that the institution qualified for exemption under specific provisions. Additionally, it affirmed that the doctrine of res judicata does not apply to income tax proceedings and criticized the Assessing Officer for remarks against the Tribunal's directions, warning of potential contempt actions. The Tribunal stressed the importance of judicial discipline and instructed the concerned C.C.I.T. to ensure compliance with appellate orders. en-us Fri, 17 May 2013 00:00:00 +0530 Sat, 13 Aug 2016 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236444 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision. It ruled in favor of the deceased taxpayer, finding that the assessment order was not final due to the taxpayer's absconding status. The Tribunal supported the deletion of additions under certain sections, emphasizing that the institution qualified for exemption under specific provisions. Additionally, it affirmed that the doctrine of res judicata does not apply to income tax proceedings and criticized the Assessing Officer for remarks against the Tribunal's directions, warning of potential contempt actions. The Tribunal stressed the importance of judicial discipline and instructed the concerned C.C.I.T. to ensure compliance with appellate orders. Case-Laws Income Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236444