https://www.taxtmi.com/caselaws?id=465950 Where an assessment year is not covered by an earlier remand or set-aside order, the Assessing Officer cannot assume jurisdiction to re-adjudicate an issue that has already attained finality in the assessee's own case. Here, the Tribunal noted that assessment year 2006-07 was not included in the consolidated order relied upon by the Assessing Officer, so the proposed addition for sale of sugar at concessional rate lacked jurisdictional basis. The addition was therefore unsustainable and the Revenue's challenge failed. en-us Fri, 31 Jan 2025 00:00:00 +0530 Sat, 17 Jan 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465950 Where an assessment year is not covered by an earlier remand or set-aside order, the Assessing Officer cannot assume jurisdiction to re-adjudicate an issue that has already attained finality in the assessee's own case. Here, the Tribunal noted that assessment year 2006-07 was not included in the consolidated order relied upon by the Assessing Officer, so the proposed addition for sale of sugar at concessional rate lacked jurisdictional basis. The addition was therefore unsustainable and the Revenue's challenge failed. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465950