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<h1>Assessee Can't Challenge Final Assessments Under Income Tax Bill 2025; Only Refunds for Excess Tax Allowed.</h1> In claims under this section of the Income Tax Bill, 2025, the assessee cannot challenge the correctness of any assessment or decision that has become final and conclusive. The assessee is not permitted to request a review of such assessments or matters. The only relief available to the assessee is a refund for tax that was wrongly paid or paid in excess.