https://www.taxtmi.com/caselaws?id=185867 A final taxability determination made under section 62 could not be reopened through suo motu revision under section 67 once the statutory finality attached and no appeal was pursued under section 65(1)(c). The court treated section 62(3) as barring re-agitation of the concluded order except through the prescribed remedies, and held that a later Tribunal view in another matter did not authorise the Assistant Commissioner to unsettle an inter partes determination already final. The reference was answered on the jurisdictional issue in favour of the assessee, and the taxability question was left unanswered as unnecessary. en-us Thu, 30 Jun 2005 00:00:00 +0530 Wed, 31 Aug 2016 12:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185867 A final taxability determination made under section 62 could not be reopened through suo motu revision under section 67 once the statutory finality attached and no appeal was pursued under section 65(1)(c). The court treated section 62(3) as barring re-agitation of the concluded order except through the prescribed remedies, and held that a later Tribunal view in another matter did not authorise the Assistant Commissioner to unsettle an inter partes determination already final. The reference was answered on the jurisdictional issue in favour of the assessee, and the taxability question was left unanswered as unnecessary. Case-Laws VAT and Sales Tax Thu, 30 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185867