https://www.taxtmi.com/caselaws?id=25781 Questions already decided by the Tribunal in an earlier round could not be reopened in a later reference proceeding, because those findings had attained finality under section 254(4) of the Income-tax Act, 1961. The High Court's jurisdiction under section 256(2) extended only to questions arising from the Tribunal's order and properly sought before it, so repeated attempts to reagitate the same issues were impermissible. Once the direction for a fresh assessment became unassailable, section 153(3) applied and the limitation challenge failed; the same approach had been recognised under section 34(3) of the Income-tax Act, 1922. en-us Fri, 06 Mar 1987 00:00:00 +0530 Sat, 30 Jan 2010 17:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25781 Questions already decided by the Tribunal in an earlier round could not be reopened in a later reference proceeding, because those findings had attained finality under section 254(4) of the Income-tax Act, 1961. The High Court's jurisdiction under section 256(2) extended only to questions arising from the Tribunal's order and properly sought before it, so repeated attempts to reagitate the same issues were impermissible. Once the direction for a fresh assessment became unassailable, section 153(3) applied and the limitation challenge failed; the same approach had been recognised under section 34(3) of the Income-tax Act, 1922. Case-Laws Income Tax Fri, 06 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25781