https://www.taxtmi.com/caselaws?id=17108 Section 34 revision became final and conclusive when no reference to the High Court was made, so the Commissioner's status determination binding the assessee as an unregistered firm could not be reopened. A revised assessment made to implement that final direction remained an assessment order capable of appeal under section 31 on issues other than the concluded status question. The appellate remedy was therefore available for surviving merits issues, but not to challenge the final status determination itself. en-us Tue, 06 Aug 1996 00:00:00 +0530 Tue, 15 Sep 2009 12:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17108 Section 34 revision became final and conclusive when no reference to the High Court was made, so the Commissioner's status determination binding the assessee as an unregistered firm could not be reopened. A revised assessment made to implement that final direction remained an assessment order capable of appeal under section 31 on issues other than the concluded status question. The appellate remedy was therefore available for surviving merits issues, but not to challenge the final status determination itself. Case-Laws Income Tax Tue, 06 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17108