https://www.taxtmi.com/caselaws?id=260176 The High Court held that conflicting findings in parallel proceedings cannot be allowed against the same assessment order. It deemed impermissible for the appellant to succeed in section 263 proceedings with a finding conflicting with the decision dated 02.01.2012. The court dismissed the appeal, emphasizing the finality of the earlier order and the impossibility of proceeding further. en-us Wed, 27 May 2015 00:00:00 +0530 Thu, 04 Jun 2015 08:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260176 The High Court held that conflicting findings in parallel proceedings cannot be allowed against the same assessment order. It deemed impermissible for the appellant to succeed in section 263 proceedings with a finding conflicting with the decision dated 02.01.2012. The court dismissed the appeal, emphasizing the finality of the earlier order and the impossibility of proceeding further. Case-Laws Income Tax Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260176