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 ...
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Successive applications under Section 65 cannot be used to reopen allegations of fraudulent or malicious initiation of insolvency proceedings once an earlier challenge has been rejected and the admission order has attained finality. The Tribunal treated the later application as a repetitive attempt to revive concluded issues, noting that mere repetition without fresh substantiating material could not sustain relief after findings on debt and default had become final. It also held that a litigant who falsely denied filing an earlier appeal and suppressed that dismissal failed to approach the Tribunal with clean hands, so the concealment itself justified denial of relief and adverse consequences, including costs.
Successive applications under Section 65 cannot be used to reopen allegations of fraudulent or malicious initiation of insolvency proceedings once an earlier challenge has been rejected and the admission order has attained finality. The Tribunal treated the later application as a repetitive attempt to revive concluded issues, noting that mere repetition without fresh substantiating material could not sustain relief after findings on debt and default had become final. It also held that a litigant who falsely denied filing an earlier appeal and suppressed that dismissal failed to approach the Tribunal with clean hands, so the concealment itself justified denial of relief and adverse consequences, including costs.
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