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    <title>2025 (4) TMI 1809 - Supreme Court</title>
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    <description>Finality binds quasi-judicial authorities: where an earlier unchallenged order rejected unilateral assignment of leasehold rights and allowed any fresh request only after the underlying complications were resolved, a second application on the same controversy was not maintainable. The competent authority could not lawfully ignore that final determination or take a contrary view and grant relief without the earlier findings first being set aside in accordance with law. The subsequent relief therefore suffered from jurisdictional infirmity and was quashed, while the earlier conditional liberty to pursue the matter after resolving the complications remained intact.</description>
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      <link>https://www.taxtmi.com/caselaws?id=468481</link>
      <description>Finality binds quasi-judicial authorities: where an earlier unchallenged order rejected unilateral assignment of leasehold rights and allowed any fresh request only after the underlying complications were resolved, a second application on the same controversy was not maintainable. The competent authority could not lawfully ignore that final determination or take a contrary view and grant relief without the earlier findings first being set aside in accordance with law. The subsequent relief therefore suffered from jurisdictional infirmity and was quashed, while the earlier conditional liberty to pursue the matter after resolving the complications remained intact.</description>
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