https://www.taxtmi.com/caselaws?id=219362 Finality of unchallenged appellate relief prevents the Assessing Officer from reintroducing deleted additions in fresh assessments made on a limited remand. Where the Revenue did not appeal deletions granted by the Commissioner (Appeals), those portions of the original assessment became settled. The Tribunal's restoration covered only matters raised in the assessee's appeals and did not permit reassessment of settled additions. Repetition of the entire additions, despite no new evidence or changed facts, was impermissible. The Tribunal and Commissioner (Appeals) therefore correctly treated the prior deletions as final and rejected the Revenue's challenge. en-us Tue, 20 Nov 2012 00:00:00 +0530 Mon, 10 Dec 2012 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219362 Finality of unchallenged appellate relief prevents the Assessing Officer from reintroducing deleted additions in fresh assessments made on a limited remand. Where the Revenue did not appeal deletions granted by the Commissioner (Appeals), those portions of the original assessment became settled. The Tribunal's restoration covered only matters raised in the assessee's appeals and did not permit reassessment of settled additions. Repetition of the entire additions, despite no new evidence or changed facts, was impermissible. The Tribunal and Commissioner (Appeals) therefore correctly treated the prior deletions as final and rejected the Revenue's challenge. Case-Laws Income Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219362