Final Tribunal order binds tax authorities; fresh demand contrary to that concluded determination cannot be sustained.

A final Tribunal order in the assessee's own case could not be ignored by the adjudicating or appellate authorities to sustain a fresh demand. As no power of review or disregard was shown, the earlier determination, having attained finality and remaining unchallenged, bound the authorities. Subsequent legislative amendments relied upon by the Revenue did not authorise reopening of a matter already concluded in the assessee's favour. The contrary demand was therefore not maintainable.

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Issues: Whether the adjudicating and appellate authorities could ignore a final order of the Tribunal in the assessee's own case and pass a fresh demand contrary to that order.

Analysis: The Tribunal's earlier order in the assessee's own case had attained finality and was not shown to be subject to any pending challenge. No provision was shown conferring upon the adjudicating authority or the appellate authority any power to review or disregard that final determination. In the absence of such authority, a fresh assessment or demand contrary to the final order could not be sustained. The subsequent legislative amendments relied upon by the Revenue did not authorise reopening of a matter already concluded by a final order in the assessee's favour.

Conclusion: The demand contrary to the final Tribunal order was not maintainable, and the assessee succeeded.

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