Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Principles of issue estoppel and administrative finality constrain a subordinate appellate authority from revisiting or nullifying its earlier appellate findings when granting consequential relief; the commentary applies res judicata and Evidence Act principles by analogy to quasi judicial tax proceedings and rejects re litigation where the appellate order was accepted by the department. The noted decision found the Commissioner (Appeals) improperly refused relief already adjudicated in an earlier Appellate Order, set aside that refusal, and remitted the matters for fresh consideration on merits while prohibiting re opening settled appellate conclusions.
Principles of issue estoppel and administrative finality constrain a subordinate appellate authority from revisiting or nullifying its earlier appellate findings when granting consequential relief; the commentary applies res judicata and Evidence Act principles by analogy to quasi judicial tax proceedings and rejects re litigation where the appellate order was accepted by the department. The noted decision found the Commissioner (Appeals) improperly refused relief already adjudicated in an earlier Appellate Order, set aside that refusal, and remitted the matters for fresh consideration on merits while prohibiting re opening settled appellate conclusions.
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