https://www.taxtmi.com/caselaws?id=338582 The judgment dismissed both appeals as the proceedings were already barred by limitation, and the findings of the CIT(A) had attained finality without any appeal filed before the Tribunal. The decision emphasizes the importance of timely compliance with tax provisions and the significance of challenging findings at the appropriate stages of appeal to avoid issues of finality and non-entertainment of new grounds before higher courts. en-us Wed, 18 Jan 2017 00:00:00 +0530 Tue, 07 Feb 2017 16:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338582 The judgment dismissed both appeals as the proceedings were already barred by limitation, and the findings of the CIT(A) had attained finality without any appeal filed before the Tribunal. The decision emphasizes the importance of timely compliance with tax provisions and the significance of challenging findings at the appropriate stages of appeal to avoid issues of finality and non-entertainment of new grounds before higher courts. Case-Laws Income Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338582