2002 PTD 1248

Case Laws / Head Notes / Paras

Appeal to Appellate Tribunal/Remand/Order of remand final unless challenged through appropriate proceedings/Reassessment/Tribunal upholding jurisdiction of Income-tax Officer to reopen assessment under S.147(b) and restoring matter to First Appellate Authority/Order of the Tribunal regarding  reopening of assessment had became final as assessee did not take up matter to High Court/Question of validity of jurisdiction assumed by I.T.O. under S.147(b) on restoration of appeal to A.A.C. could not be challenged/Indian Income Tax Act, 1961, S. 147(b). Even a wrong order has a finality and unless that finality is disturbed by a process known to law or by a process authorised by law, the rights of the assessee and the Revenue will continue to be governed by the order. Where the Appellat...