https://www.taxtmi.com/caselaws?id=305215 A fresh proceeding under Section 10 of the Orissa Entry Tax Act, 1999 could not be initiated for the same period and turnover after an earlier reassessment order on the identical issue had attained finality. The subsequent action rested only on an audit objection and lacked any fresh jurisdictional basis to reopen a matter already finally concluded. Because the earlier determination was unchallenged and binding, the revenue was barred from re-agitating the same issue by commencing another proceeding under the same provision. The writ application therefore succeeded, and the impugned reassessment order was set aside. en-us Wed, 19 Aug 2015 00:00:00 +0530 Tue, 22 Nov 2022 22:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305215 A fresh proceeding under Section 10 of the Orissa Entry Tax Act, 1999 could not be initiated for the same period and turnover after an earlier reassessment order on the identical issue had attained finality. The subsequent action rested only on an audit objection and lacked any fresh jurisdictional basis to reopen a matter already finally concluded. Because the earlier determination was unchallenged and binding, the revenue was barred from re-agitating the same issue by commencing another proceeding under the same provision. The writ application therefore succeeded, and the impugned reassessment order was set aside. Case-Laws VAT and Sales Tax Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305215