https://www.taxtmi.com/caselaws?id=65621 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. en-us Mon, 08 Oct 1990 00:00:00 +0530 Fri, 18 Feb 2011 10:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65621 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. Case-Laws Income Tax Mon, 08 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65621