https://www.taxtmi.com/caselaws?id=292679 An earlier High Court order directing the Tribunal not to reopen questions of fact in revision had attained finality because no appeal was filed, and that finality bound the parties at later stages of the same proceeding. The principle of res judicata applied within the same proceeding as well as in separate subsequent proceedings, so the Tribunal could not re-examine a factual issue already concluded. On that basis, the High Court was justified in declining interference under Articles 226 and 227 with concurrent findings recorded by the revenue authorities and the Tribunal. The factual findings were therefore not open to challenge in writ proceedings, and the appeal failed. en-us Mon, 23 Aug 1976 00:00:00 +0530 Mon, 04 Jan 2021 17:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292679 An earlier High Court order directing the Tribunal not to reopen questions of fact in revision had attained finality because no appeal was filed, and that finality bound the parties at later stages of the same proceeding. The principle of res judicata applied within the same proceeding as well as in separate subsequent proceedings, so the Tribunal could not re-examine a factual issue already concluded. On that basis, the High Court was justified in declining interference under Articles 226 and 227 with concurrent findings recorded by the revenue authorities and the Tribunal. The factual findings were therefore not open to challenge in writ proceedings, and the appeal failed. Case-Laws Indian Laws Mon, 23 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292679