https://www.taxtmi.com/caselaws?id=428605 The Tribunal upheld the CIT(A)'s decision to reject the additional grounds filed by the assessee and dismissed the appeals for the assessment years 2003-04 to 2007-08. The Tribunal emphasized the independence of the proceedings under Section 263 from the original assessment proceedings under Section 143(3) read with Section 153C. The appeals filed by the assessee were dismissed, and the order was pronounced on September 28, 2022, in Chennai. en-us Wed, 28 Sep 2022 00:00:00 +0530 Thu, 06 Oct 2022 04:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428605 The Tribunal upheld the CIT(A)'s decision to reject the additional grounds filed by the assessee and dismissed the appeals for the assessment years 2003-04 to 2007-08. The Tribunal emphasized the independence of the proceedings under Section 263 from the original assessment proceedings under Section 143(3) read with Section 153C. The appeals filed by the assessee were dismissed, and the order was pronounced on September 28, 2022, in Chennai. Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428605