Change of opinion in reopening attained finality, rendering the revenue's merits challenge infructuous and dismissed.

The revenue's challenge on the merits of an addition could not survive where the first appellate authority had allowed relief on the legal ground that reopening was invalid for change of opinion, and that legal finding was not assailed before the Tribunal. As the unchallenged reopening issue had attained finality, the merits-based appeal became infructuous and was dismissed.

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Issues: Whether the revenue's appeal survived when the legal issue on which the first appellate authority had allowed relief was not challenged before the Tribunal.

Analysis: The appeal was confined to the merits of the addition, while the first appellate authority had decided the matter on the legal issue of reopening on the ground of change of opinion. Since that legal issue was not assailed, it attained finality and the Tribunal held that the revenue's challenge on merits could not survive.

Conclusion: The appeal was held to be infructuous and was dismissed.

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