High Court Rules: No Reopening Final Assessment Based on Inapplicable Apex Court Judgment; Costs Imposed on Revenue.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessment once having become final should not have been reopened on the basis of judgment of the Apex Court which has no applicability to the facts of this case and is in ignorance of factual position as is very clear from facts - HC imposes the cost on the revenue.....