https://www.taxtmi.com/caselaws?id=14052 An assessment status finally determined under the partition-recognition provision cannot be indirectly reopened through reassessment. Once partition had been accepted and the assessee's status fixed, section 147 could not be used as a substitute for unsettling that final order. The court applied the principle that a completed determination under section 171 binds the Revenue unless set aside through appropriate proceedings, and reassessment cannot be deployed to vary the recognised status of a Hindu undivided family. en-us Fri, 06 Jul 2001 00:00:00 +0530 Tue, 07 Jul 2009 18:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14052 An assessment status finally determined under the partition-recognition provision cannot be indirectly reopened through reassessment. Once partition had been accepted and the assessee's status fixed, section 147 could not be used as a substitute for unsettling that final order. The court applied the principle that a completed determination under section 171 binds the Revenue unless set aside through appropriate proceedings, and reassessment cannot be deployed to vary the recognised status of a Hindu undivided family. Case-Laws Income Tax Fri, 06 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14052