https://www.taxtmi.com/caselaws?id=56825 The Tribunal dismissed the revenue's appeals, upholding the CIT (Appeals)'s order that the assessing officer was bound by the High Court's judgment and could only assess items for which there was non-disclosure in the original notice under section 147(a) of the IT Act. The decision emphasized the finality of judicial determinations and the binding nature of the High Court's judgment, preventing the assessment of additional items not mentioned in the original notice. en-us Wed, 26 Sep 1990 00:00:00 +0530 Mon, 06 Dec 2010 18:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56825 The Tribunal dismissed the revenue's appeals, upholding the CIT (Appeals)'s order that the assessing officer was bound by the High Court's judgment and could only assess items for which there was non-disclosure in the original notice under section 147(a) of the IT Act. The decision emphasized the finality of judicial determinations and the binding nature of the High Court's judgment, preventing the assessment of additional items not mentioned in the original notice. Case-Laws Income Tax Wed, 26 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56825