Final appellate directions bind recomputation, and a fresh claim cannot be raised when giving effect to an unchallenged order.

A final, unchallenged appellate order binds the parties, and the assessing authority giving effect to that order must confine itself to the specific directions already ? No, English only. The assessing authority under the Wealth-tax Act could not entertain a fresh claim at the recomputation stage because the issue had not been raised in the original assessment or in the final appellate order. The new point was therefore barred, and rejection of the claim was justified.

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Issues: Whether, after the first appellate order had become final, the assessee could raise a new claim at the stage of giving effect to that order, and whether the assessing authority was bound to confine itself to the directions already contained in the earlier appellate order.

Analysis: The earlier appellate order had directed recomputation of wealth by excluding certain estate assets and disallowing deduction of liabilities, and that order was never challenged. Once that order attained finality, the subsequent assessing authority, while acting under section 16(5) read with section 23 of the Wealth-tax Act, was required only to give effect to those directions. A point not raised in the original assessment proceedings or in the final appellate order could not be introduced later at the stage of recomputation. The principle applied was that a final unchallenged appellate determination binds the parties and cannot be reopened indirectly in collateral proceedings.

Conclusion: The assessee could not agitate the new point at the stage of giving effect to the earlier appellate order, and the rejection of the claim was justified.

Ratio Decidendi: A matter concluded by an unchallenged appellate order cannot be reopened in proceedings merely giving effect to that order, and the assessing authority must act within the confines of the final appellate directions.

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