https://www.taxtmi.com/caselaws?id=766640 An issue that has already attained finality in earlier appellate proceedings cannot be reopened in a later appeal over the same concluded additions. The JDA-related income-tax additions, including treatment as business income and capital gains, had been finally decided in the earlier round; only the section 14A disallowance was remanded for fresh consideration. The Revenue's second round challenge sought to reopen those settled JDA additions, so the appeal on that issue was not maintainable and was dismissed in favour of the assessee. en-us Fri, 31 Jan 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766640 An issue that has already attained finality in earlier appellate proceedings cannot be reopened in a later appeal over the same concluded additions. The JDA-related income-tax additions, including treatment as business income and capital gains, had been finally decided in the earlier round; only the section 14A disallowance was remanded for fresh consideration. The Revenue's second round challenge sought to reopen those settled JDA additions, so the appeal on that issue was not maintainable and was dismissed in favour of the assessee. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766640