https://www.taxtmi.com/caselaws?id=57135 The Tribunal dismissed the Revenue's appeal, upholding the AAC's decision on the merits and emphasizing the finality of the AAC's findings. The Revenue's attempt to introduce a new issue challenging the AAC's decision after the prescribed time was rejected by the Tribunal, which deemed it improper. The Tribunal declined to address academic issues and refrained from delving into the arguments regarding the validity of assessments under section 147(a) or the alternative plea of the Revenue to consider them under section 147(b) for certain assessment years. en-us Tue, 21 Oct 1980 00:00:00 +0530 Wed, 08 Dec 2010 15:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57135 The Tribunal dismissed the Revenue's appeal, upholding the AAC's decision on the merits and emphasizing the finality of the AAC's findings. The Revenue's attempt to introduce a new issue challenging the AAC's decision after the prescribed time was rejected by the Tribunal, which deemed it improper. The Tribunal declined to address academic issues and refrained from delving into the arguments regarding the validity of assessments under section 147(a) or the alternative plea of the Revenue to consider them under section 147(b) for certain assessment years. Case-Laws Income Tax Tue, 21 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57135