https://www.taxtmi.com/caselaws?id=159022 The Court emphasized the finality of decisions in the original assessment under section 38(6) of the Act, stating that if the issues in the original and reassessment proceedings were identical, the assessing authority lacked jurisdiction to reopen the assessment under section 19(1). The Court directed the Tribunal to determine the identity of the issues and proceed accordingly, allowing parties to seek further legal remedies based on the Tribunal's findings post-remand. The applications were disposed of without any orders as to costs, with the Tribunal instructed to decide the case expeditiously within nine months. en-us Fri, 10 Nov 1995 00:00:00 +0530 Wed, 13 Nov 2013 15:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159022 The Court emphasized the finality of decisions in the original assessment under section 38(6) of the Act, stating that if the issues in the original and reassessment proceedings were identical, the assessing authority lacked jurisdiction to reopen the assessment under section 19(1). The Court directed the Tribunal to determine the identity of the issues and proceed accordingly, allowing parties to seek further legal remedies based on the Tribunal's findings post-remand. The applications were disposed of without any orders as to costs, with the Tribunal instructed to decide the case expeditiously within nine months. Case-Laws VAT and Sales Tax Fri, 10 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159022