Finality of prior decision prevents revenue from re-agitating the same issue despite alleged factual differences.

The revenue could not reopen an issue already concluded by an earlier decision that had attained finality after dismissal of its appeal. The Court treated the prior determination as binding, and the revenue's attempt to argue factual differences between the two matters did not permit re-agitation of the same question. The issue was resolved against the revenue and in favour of the assessee, leaving the assessee's position undisturbed.

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Issues: Whether the revenue could re-agitate an issue already concluded against it by an earlier final decision.

Analysis: The issue had already been conceded before the Tribunal as concluded by an earlier decision, and that decision had attained finality upon dismissal of the revenue's appeal. In those circumstances, the revenue could not reopen the same question before the Court by contending that the facts of the two cases were different.

Conclusion: The issue was held against the revenue and in favour of the assessee.

Final Conclusion: The appeal was dismissed by following the earlier binding decision, leaving the assessee's position undisturbed.

Ratio Decidendi: A party cannot reopen an issue that has already been finally concluded by an earlier decision attaining finality.

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