https://www.taxtmi.com/caselaws?id=121660 Only issues that had attained finality against the assessee were barred from challenge in reassessment; because the section 115JA computation and the consequential interest under sections 234B and 234C were still alive in the earlier appellate proceedings, they could be contested again. A non-appealing respondent cannot, without an appeal or cross-objection, seek a new ground that worsens the appellant's position; the Tribunal therefore could not raise or permit the Revenue to raise such an adverse ground in the assessee's appeal. The appeal was to be reheard on merits. en-us Wed, 31 Dec 2008 00:00:00 +0530 Wed, 01 Aug 2012 13:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121660 Only issues that had attained finality against the assessee were barred from challenge in reassessment; because the section 115JA computation and the consequential interest under sections 234B and 234C were still alive in the earlier appellate proceedings, they could be contested again. A non-appealing respondent cannot, without an appeal or cross-objection, seek a new ground that worsens the appellant's position; the Tribunal therefore could not raise or permit the Revenue to raise such an adverse ground in the assessee's appeal. The appeal was to be reheard on merits. Case-Laws Income Tax Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121660