|The Tax Publishers2020 TaxPub(DT) 5459 (Del-Trib)
INCOME TAX ACT, 1961
Order of Appellate Tribunal having become final, revenue could not initiate fresh proceeding under section 154 as regards thereto.
Rectification - Under section 154 - Matter stood considered and decided in proceeding by way of appeal before Tribunal -
TPO exercised jurisdiction under section 154 as regards matter which had been subject matter of appeal before Tribunal and order of Tribunal had become final. Held: Section 154(1A) lays down that rectification can be done for any matter other than the matter considered and decided in appeal/revision. Questions which are expressly raised before or decided by appellate or revisional authority cannot be re-agitated and no rectification proceedings would be maintainable in respect thereof, under section 154. In the instant case, order of Appellate Tribunal having become final and after final decision of Appellate Tribunal, revenue could not initiate fresh assessment proceedings, as order of Tribunal was binding on Revenue.
FAVOUR : In assessee's favour.
A.Y. : 2011-12
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