https://www.taxtmi.com/caselaws?id=30932 A final appellate order allowing deductions binds the Assessing Officer, and reassessment under section 147 cannot be used to bypass that concluded determination on the same subject-matter. Where the appellate order has not been set aside in the manner known to law and has already been given effect to, the Revenue must pursue the appellate hierarchy rather than reopen completed assessments because a later Supreme Court decision suggests the earlier view was wrong. On that reasoning, reopening was held invalid and the reassessments were annulled. en-us Fri, 06 Jul 2007 00:00:00 +0530 Sun, 06 Feb 2011 05:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30932 A final appellate order allowing deductions binds the Assessing Officer, and reassessment under section 147 cannot be used to bypass that concluded determination on the same subject-matter. Where the appellate order has not been set aside in the manner known to law and has already been given effect to, the Revenue must pursue the appellate hierarchy rather than reopen completed assessments because a later Supreme Court decision suggests the earlier view was wrong. On that reasoning, reopening was held invalid and the reassessments were annulled. Case-Laws Income Tax Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30932