https://www.taxtmi.com/caselaws?id=783425 A final settlement order under section 245D(4) rendered the matters covered for the assessment year conclusive, and any challenge to that settlement had to proceed through the statutory remedies under section 245D, including fraud, misrepresentation, or rectification of mistake. The Tribunal held that reopening the completed assessment under section 153A, without following that prescribed route, was beyond jurisdiction. The reassessment was therefore treated as invalid, and the Revenue's challenge failed. en-us Wed, 10 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783425 A final settlement order under section 245D(4) rendered the matters covered for the assessment year conclusive, and any challenge to that settlement had to proceed through the statutory remedies under section 245D, including fraud, misrepresentation, or rectification of mistake. The Tribunal held that reopening the completed assessment under section 153A, without following that prescribed route, was beyond jurisdiction. The reassessment was therefore treated as invalid, and the Revenue's challenge failed. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783425