https://www.taxtmi.com/caselaws?id=15614 The High Court upheld the reopening of assessments by the Income-tax Officer under section 147(b) of the Income-tax Act, citing the decision in R. K. Malhotra v. Kasturbhai Lalbhai. The Court emphasized the finality of the Tribunal's earlier order on jurisdiction, preventing the assessees from challenging it in subsequent proceedings. Additionally, the Court reiterated that once an order becomes final and unchallenged through prescribed procedures, the assessee cannot question it in subsequent proceedings. The Court answered the questions of law against the assessees based on the comprehensive first question, affirming the Tribunal's decision. en-us Thu, 26 Mar 1998 00:00:00 +0530 Wed, 26 Aug 2009 13:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15614 The High Court upheld the reopening of assessments by the Income-tax Officer under section 147(b) of the Income-tax Act, citing the decision in R. K. Malhotra v. Kasturbhai Lalbhai. The Court emphasized the finality of the Tribunal's earlier order on jurisdiction, preventing the assessees from challenging it in subsequent proceedings. Additionally, the Court reiterated that once an order becomes final and unchallenged through prescribed procedures, the assessee cannot question it in subsequent proceedings. The Court answered the questions of law against the assessees based on the comprehensive first question, affirming the Tribunal's decision. Case-Laws Income Tax Thu, 26 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15614