https://www.taxtmi.com/caselaws?id=301594 The High Court affirmed the Tribunal's decision to allow the appeals filed by the assessee, as the validity of the Section 147 proceedings had been conclusively settled by the High Court and the Supreme Court. The earlier remand proceedings were based on the assumption of validity, which is now deemed invalid. Therefore, the High Court found no reason to interfere with the Tribunal's decision and dismissed the appeals, stating that no substantial question of law arises for consideration in this matter. en-us Tue, 21 May 2013 00:00:00 +0530 Mon, 11 Apr 2022 11:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301594 The High Court affirmed the Tribunal's decision to allow the appeals filed by the assessee, as the validity of the Section 147 proceedings had been conclusively settled by the High Court and the Supreme Court. The earlier remand proceedings were based on the assumption of validity, which is now deemed invalid. Therefore, the High Court found no reason to interfere with the Tribunal's decision and dismissed the appeals, stating that no substantial question of law arises for consideration in this matter. Case-Laws Income Tax Tue, 21 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301594