https://www.taxtmi.com/caselaws?id=59674 The tribunal allowed the assessee's appeal, quashing the orders passed by the Assessing Officer and the CIT(A) under sections 144, 147, and 163, and dismissed the revenue's appeal regarding the deletion of interest under section 234B. The tribunal emphasized procedural fairness and prohibited double taxation, ensuring the same income is not taxed twice in different hands. en-us Wed, 13 Sep 2006 00:00:00 +0530 Fri, 31 Dec 2010 14:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59674 The tribunal allowed the assessee's appeal, quashing the orders passed by the Assessing Officer and the CIT(A) under sections 144, 147, and 163, and dismissed the revenue's appeal regarding the deletion of interest under section 234B. The tribunal emphasized procedural fairness and prohibited double taxation, ensuring the same income is not taxed twice in different hands. Case-Laws Income Tax Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59674