https://www.taxtmi.com/caselaws?id=56524 The Tribunal dismissed all departmental appeals and Cross Objections, upholding the CIT(A)'s annulment of assessment orders. The key reasons included the invalid reference to the DVO under section 131(1)(d) without pending proceedings, lack of valid material for initiating proceedings under section 147/148, and finality of the CIT(A)'s decision for the assessment year 1997-98 regarding investment consideration in 1999-2000. en-us Wed, 30 Jun 2004 00:00:00 +0530 Sat, 04 Dec 2010 12:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56524 The Tribunal dismissed all departmental appeals and Cross Objections, upholding the CIT(A)'s annulment of assessment orders. The key reasons included the invalid reference to the DVO under section 131(1)(d) without pending proceedings, lack of valid material for initiating proceedings under section 147/148, and finality of the CIT(A)'s decision for the assessment year 1997-98 regarding investment consideration in 1999-2000. Case-Laws Income Tax Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56524