https://www.taxtmi.com/caselaws?id=777423 The HC dismissed the revenue's attempt to revive concluded proceedings based on a later change in law, holding that a subsequent decision cannot alone justify review of an already adjudicated matter. Because the Tribunal applied the law as it stood when it decided the case, the later alteration does not retrospectively disturb that conclusion. Although the Tribunal's reasoning was debatable, the HC refused to remit the matter for rehearing and left the Tribunal's order intact rather than reopening the concluded adjudication. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777423 The HC dismissed the revenue's attempt to revive concluded proceedings based on a later change in law, holding that a subsequent decision cannot alone justify review of an already adjudicated matter. Because the Tribunal applied the law as it stood when it decided the case, the later alteration does not retrospectively disturb that conclusion. Although the Tribunal's reasoning was debatable, the HC refused to remit the matter for rehearing and left the Tribunal's order intact rather than reopening the concluded adjudication. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777423