https://www.taxtmi.com/caselaws?id=128326 An appellate tribunal cannot use additional grounds or additional evidence to reopen an assessment order that has already attained finality because it was never challenged within the statutory time. The appellate power applies only to matters actually pending before it and cannot be expanded to a different concluded order. On that basis, consequential refund relief also fails, because refund cannot be granted where the tribunal lacks jurisdiction to disturb the final assessment. The legal point is that a final assessment cannot be indirectly attacked in a later appeal confined to penalty-related issues, and any relief dependent on such reopening is impermissible. en-us Tue, 12 Jul 1960 00:00:00 +0530 Tue, 02 Apr 2013 10:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128326 An appellate tribunal cannot use additional grounds or additional evidence to reopen an assessment order that has already attained finality because it was never challenged within the statutory time. The appellate power applies only to matters actually pending before it and cannot be expanded to a different concluded order. On that basis, consequential refund relief also fails, because refund cannot be granted where the tribunal lacks jurisdiction to disturb the final assessment. The legal point is that a final assessment cannot be indirectly attacked in a later appeal confined to penalty-related issues, and any relief dependent on such reopening is impermissible. Case-Laws VAT and Sales Tax Tue, 12 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128326