https://www.taxtmi.com/caselaws?id=797796 Tribunal reasoning founded on the mistaken premise that the assessee pursued the Dispute Resolution Panel route, rather than the appellate route before the Commissioner of Income Tax (Appeals), was treated as perverse because it rested on a materially incorrect factual foundation. The findings could not be sustained, and all issues-including limitation and assessment-related contentions-remain open for fresh adjudication in accordance with law. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797796 Tribunal reasoning founded on the mistaken premise that the assessee pursued the Dispute Resolution Panel route, rather than the appellate route before the Commissioner of Income Tax (Appeals), was treated as perverse because it rested on a materially incorrect factual foundation. The findings could not be sustained, and all issues-including limitation and assessment-related contentions-remain open for fresh adjudication in accordance with law. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797796