https://www.taxtmi.com/caselaws?id=160705 Section 20(2-A) bars revision only on the specific issue that was the subject of, and actually decided in, the prior Tribunal appeal; it does not immunise the entire assessment from revisional scrutiny. The earlier appeal concerned only the one-time addition sustained by the Appellate Deputy Commissioner, while the correctness of the ten-times estimated addition was neither raised nor adjudicated. The Tribunal's powers under section 21(4) to confirm, reduce, enhance or annul an assessment are enabling only, and the absence of enhancement does not cause all assessment issues to merge in the appellate order. The statutory bar operates issue-wise, not assessment-year-wise. en-us Sat, 02 Dec 2000 00:00:00 +0530 Mon, 23 Dec 2013 13:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160705 Section 20(2-A) bars revision only on the specific issue that was the subject of, and actually decided in, the prior Tribunal appeal; it does not immunise the entire assessment from revisional scrutiny. The earlier appeal concerned only the one-time addition sustained by the Appellate Deputy Commissioner, while the correctness of the ten-times estimated addition was neither raised nor adjudicated. The Tribunal's powers under section 21(4) to confirm, reduce, enhance or annul an assessment are enabling only, and the absence of enhancement does not cause all assessment issues to merge in the appellate order. The statutory bar operates issue-wise, not assessment-year-wise. Case-Laws VAT and Sales Tax Sat, 02 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160705