Finality of past assessments bars recalculation claims in later tax appeal where earlier years were never in issue.

An assessee challenging revisional action for assessment year 2001-02 could not seek recalculation of notional tax liability for earlier assessment years 1997-98 to 1999-2000, because those assessments had attained finality and were not part of the revisional proceedings. The Tribunal held that the plea had not been raised before the revisional authority and related to years never put in issue, so it declined to entertain the request. The High Court found no perversity or legal error in that approach and held that no substantial question of law arose. The challenge therefore failed.

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Issues: Whether the assessee was entitled, in an appeal against the assessment year 2001-02, to seek recalculation of notional tax liability for earlier assessment years 1997-98 to 1999-2000 which had attained finality and were not the subject matter of the revisional proceedings.

Analysis: The appeal arose under Section 36 of the Haryana Value Added Tax Act, 2003 from revisional action under Section 40 of the Act. The assessee had obtained exemption under Rule 28A of the Haryana General Sales Tax Rules, 1975, and the dispute before the revisional authority concerned the assessment year 2001-02. The Tribunal found that the request for recalculation of tax liability for the earlier years related to assessments that had never been challenged and had attained finality. Since those years were not in issue in the present proceedings, and the plea had not been raised before the revisional authority, the Tribunal declined to entertain it. The High Court found no perversity or legal error in that reasoning and held that no substantial question of law arose.

Conclusion: The assessee was not entitled to seek recalculation of notional tax liability for the earlier assessment years in this appeal, and the challenge failed.

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