https://www.taxtmi.com/caselaws?id=55910 An assessing officer giving effect to an appellate order cannot reopen issues already concluded by the appellate authority and must implement those findings unless a new and independent statutory defect is shown. The appellate authority had treated cinema chairs and acoustics as plant for investment allowance purposes, subject to section 32-A conditions, and no fresh factual basis was shown to deny the claim on those same items. The officer therefore exceeded jurisdiction in refusing the allowance, and relief was granted by directing investment allowance on the specified assets. en-us Thu, 05 May 1988 00:00:00 +0530 Tue, 30 Nov 2010 16:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55910 An assessing officer giving effect to an appellate order cannot reopen issues already concluded by the appellate authority and must implement those findings unless a new and independent statutory defect is shown. The appellate authority had treated cinema chairs and acoustics as plant for investment allowance purposes, subject to section 32-A conditions, and no fresh factual basis was shown to deny the claim on those same items. The officer therefore exceeded jurisdiction in refusing the allowance, and relief was granted by directing investment allowance on the specified assets. Case-Laws Income Tax Thu, 05 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55910