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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An earlier order granting possession and access to the Resolution Professional had already attained finality after dismissal of the appeal, so the suspended director could not reopen the question through a later access claim. The Appellate Tribunal held that the Adjudicating Authority erred in allowing withdrawal of the application while still directing the Resolution Professional to ensure full access to the applicant, because that direction effectively disturbed a concluded issue. The access direction was therefore set aside. The Tribunal did not decide the rights of other occupants allegedly operating from the premises, leaving them free to seek independent relief before the Adjudicating Authority if they claim obstruction.
An earlier order granting possession and access to the Resolution Professional had already attained finality after dismissal of the appeal, so the suspended director could not reopen the question through a later access claim. The Appellate Tribunal held that the Adjudicating Authority erred in allowing withdrawal of the application while still directing the Resolution Professional to ensure full access to the applicant, because that direction effectively disturbed a concluded issue. The access direction was therefore set aside. The Tribunal did not decide the rights of other occupants allegedly operating from the premises, leaving them free to seek independent relief before the Adjudicating Authority if they claim obstruction.
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