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<h1>Supreme Court: Assessees Cannot Reopen Concluded Proceedings Based on Favorable Rulings in Other Cases.</h1> In the case of Mafatlal Industries Ltd., the Supreme Court of India held that an assessee cannot generally reopen proceedings that have been concluded against them based on a favorable decision in another assessee's case. Once an order becomes final for an assessee, it remains in effect unless it is specifically recalled or set aside in their own case. This principle emphasizes the finality of concluded proceedings and limits the reopening of cases based on external favorable rulings.