https://www.taxtmi.com/caselaws?id=193073 Finality of original assessment prevents re-litigation of issues that could have been raised on appeal; re-assessment proceedings are confined to matters properly subject to reassessment and do not create a general right to reopen concluded items. However, where a re-assessing officer departs from or fails to give effect to the terms or qualifying adjustments of a final original assessment, the assessee may competently appeal to challenge that departure and obtain directions to enforce the original assessment's terms. The practical effect is to preserve finality while permitting appeals to correct unlawful departures by the re-assessing officer. en-us Thu, 02 Aug 1956 00:00:00 +0530 Wed, 12 Jul 2017 14:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193073 Finality of original assessment prevents re-litigation of issues that could have been raised on appeal; re-assessment proceedings are confined to matters properly subject to reassessment and do not create a general right to reopen concluded items. However, where a re-assessing officer departs from or fails to give effect to the terms or qualifying adjustments of a final original assessment, the assessee may competently appeal to challenge that departure and obtain directions to enforce the original assessment's terms. The practical effect is to preserve finality while permitting appeals to correct unlawful departures by the re-assessing officer. Case-Laws Income Tax Thu, 02 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193073