https://www.taxtmi.com/caselaws?id=266751 The Tribunal dismissed the Miscellaneous Application of the assessee, finding no merit in the contentions raised regarding the validity of reassessment proceedings, the Tribunal's direction to tax capital gain in the assessment year 2002-03, and the legality of the direction being barred by limitation. The Tribunal held that the technical aspects did not require separate adjudication as they had already followed the judgment of the Hon'ble High Court in the assessee's own case, leading to the deletion of the addition on account of capital gain for the present year. en-us Thu, 10 Sep 2015 00:00:00 +0530 Fri, 23 Oct 2015 11:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266751 The Tribunal dismissed the Miscellaneous Application of the assessee, finding no merit in the contentions raised regarding the validity of reassessment proceedings, the Tribunal's direction to tax capital gain in the assessment year 2002-03, and the legality of the direction being barred by limitation. The Tribunal held that the technical aspects did not require separate adjudication as they had already followed the judgment of the Hon'ble High Court in the assessee's own case, leading to the deletion of the addition on account of capital gain for the present year. Case-Laws Income Tax Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266751