https://www.taxtmi.com/caselaws?id=182815 The Tribunal allowed the appeals for assessment years 2001-02 and 2002-03, stating that the matter fell outside the jurisdiction of the Commissioner u/s.263 as it had been previously adjudicated. However, the appeal for assessment year 2003-04 was dismissed based on a prior decision by ITAT, Bangalore Bench, resulting in the overall dismissal of the assessee's appeal. en-us Mon, 26 Apr 2010 00:00:00 +0530 Fri, 20 May 2016 11:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182815 The Tribunal allowed the appeals for assessment years 2001-02 and 2002-03, stating that the matter fell outside the jurisdiction of the Commissioner u/s.263 as it had been previously adjudicated. However, the appeal for assessment year 2003-04 was dismissed based on a prior decision by ITAT, Bangalore Bench, resulting in the overall dismissal of the assessee's appeal. Case-Laws Income Tax Mon, 26 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182815