https://www.taxtmi.com/caselaws?id=4516 The court dismissed the appeal by the Revenue, emphasizing that the assessing officer should have considered all relevant facts and claims, especially those arising from subsequent developments post the Section 263 direction. The judgment highlighted the importance of a thorough examination of claims for deduction during assessment proceedings, ensuring fairness and adherence to legal principles. en-us Fri, 22 Feb 2008 00:00:00 +0530 Sat, 26 Jul 2008 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4516 The court dismissed the appeal by the Revenue, emphasizing that the assessing officer should have considered all relevant facts and claims, especially those arising from subsequent developments post the Section 263 direction. The judgment highlighted the importance of a thorough examination of claims for deduction during assessment proceedings, ensuring fairness and adherence to legal principles. Case-Laws Income Tax Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4516