https://www.taxtmi.com/caselaws?id=286830 An unappealed appellate order fixing the basis of valuation under the income-tax statute attained finality and bound the parties. A later appeal against the reassessment made in obedience to that order could not be used to challenge the earlier valuation method indirectly, because the earlier order was itself appealable and had not been challenged in time. The Tribunal was therefore justified in refusing to entertain the assessee's new contention, and the reference was answered against the assessee. en-us Fri, 20 Mar 1964 00:00:00 +0530 Tue, 17 Mar 2020 14:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286830 An unappealed appellate order fixing the basis of valuation under the income-tax statute attained finality and bound the parties. A later appeal against the reassessment made in obedience to that order could not be used to challenge the earlier valuation method indirectly, because the earlier order was itself appealable and had not been challenged in time. The Tribunal was therefore justified in refusing to entertain the assessee's new contention, and the reference was answered against the assessee. Case-Laws Income Tax Fri, 20 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286830