https://www.taxtmi.com/caselaws?id=3687 HC dismissed the assessee's appeal and upheld the Tribunal's remand to the Commissioner (Appeals), finding the remand justified because the Commissioner (Appeals) had not properly considered the factual matrix despite having allowed exemption under s.10(22) for a prior assessment year. The court held that principles of res judicata are not applicable in income-tax proceedings and therefore the Tribunal acted correctly in ordering reconsideration of the claim. en-us Mon, 11 Sep 2006 00:00:00 +0530 Tue, 28 Oct 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3687 HC dismissed the assessee's appeal and upheld the Tribunal's remand to the Commissioner (Appeals), finding the remand justified because the Commissioner (Appeals) had not properly considered the factual matrix despite having allowed exemption under s.10(22) for a prior assessment year. The court held that principles of res judicata are not applicable in income-tax proceedings and therefore the Tribunal acted correctly in ordering reconsideration of the claim. Case-Laws Income Tax Mon, 11 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3687