Finality of assessment bars challenging concluded tax assessments; only refund for wrongly paid or excess tax is allowed. Finality of assessment bars the assessee from disputing the correctness of any assessment or matter that has become final and conclusive; remedy confined to refund of tax wrongly paid or paid in excess.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Finality of assessment bars challenging concluded tax assessments; only refund for wrongly paid or excess tax is allowed.
Finality of assessment bars the assessee from disputing the correctness of any assessment or matter that has become final and conclusive; remedy confined to refund of tax wrongly paid or paid in excess.
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