https://www.taxtmi.com/caselaws?id=57363 The Tribunal upheld the Commissioner (Appeals)'s finding that the assessee-institution is exempt under Section 10(22) of the Income-tax Act, 1961. The Tribunal dismissed the departmental appeal, affirming that the proceedings under Section 144B are part of the assessment process, allowing the assessee to make new claims and arguments. The Tribunal's decision is based on a comprehensive analysis of judicial precedents and the procedural framework of the Income-tax Act. en-us Thu, 23 Dec 1982 00:00:00 +0530 Thu, 09 Dec 2010 17:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57363 The Tribunal upheld the Commissioner (Appeals)'s finding that the assessee-institution is exempt under Section 10(22) of the Income-tax Act, 1961. The Tribunal dismissed the departmental appeal, affirming that the proceedings under Section 144B are part of the assessment process, allowing the assessee to make new claims and arguments. The Tribunal's decision is based on a comprehensive analysis of judicial precedents and the procedural framework of the Income-tax Act. Case-Laws Income Tax Thu, 23 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57363