Finality of proceedings: tax assessments cannot be reopened due to another taxpayer's favourable decision without recall in the same case. Reopening tax assessment proceedings based on a favourable decision in another assessee's case is ordinarily not permitted; a final order in an assessee's ... Summary
Finality of proceedings: tax assessments cannot be reopened due to another taxpayer's favourable decision without recall in the same case.
Reopening tax assessment proceedings based on a favourable decision in another assessee's case is ordinarily not permitted; a final order in an assessee's own case remains effective until it is specifically recalled or set aside in that same proceeding.
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TaxTMI 
TaxTMI 
