Adjudicating Authority Can't Reopen Finalized Cases u/s 11A Without Legal Permission; Multiple Proceedings Are Unlawful.

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....Repeated proceedings - once the matter has been finalised on merits, the adjudicating authority had no jurisdiction to initiate proceedings in the same matter without a provision to that effect in the Act. - The subjecting of an assessee to repeated proceedings under section 11A is not the intent of law - AT....