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Issues involved: Assessment order validity, Bar of limitation, Finality of legal proceedings, Validity of direction for fresh assessment, Void assessment contention.
Assessment Order Validity: The High Court addressed a case where an assessment order was made without prior notice to legal representatives, leading to challenges in subsequent appeals. The Appellate Tribunal held that setting aside the assessment and directing a fresh assessment was a valid remedy to cure the irregularity of not providing notice. The Tribunal's decision was based on the premise that the completion of assessment without notice was an irregularity, not rendering the assessment void. Bar of Limitation: The Tribunal's direction for a fresh assessment raised concerns regarding the extension of the limitation period. The Tribunal rejected the argument that the fresh assessment order was barred by limitation, citing that the original assessment order was merely set aside, not annulled. The High Court emphasized that the Tribunal's decision was correct and that the issue of limitation was not applicable due to the nature of the Tribunal's direction. Finality of Legal Proceedings: The High Court highlighted the principle of finality in legal proceedings, stating that once certain contentions had been raised and decided by the Tribunal, they could not be re-agitated. The Court referred to previous decisions emphasizing that matters decided by an appellate authority should be binding, and the rule of finality of judicial proceedings should be respected. Validity of Direction for Fresh Assessment: The Court addressed the validity of the Tribunal's direction for a fresh assessment after setting aside the original assessment. The assessee's challenge to the validity of this direction was rejected by the Tribunal, and the High Court upheld this decision, stating that the issue had already been decided and could not be raised again. Void Assessment Contention: The assessee argued that the original assessment was null and void, seeking to challenge the validity of the subsequent assessment order. The High Court noted that the question of whether the assessment was void ab initio or irregular had been debated and decided against the assessee in previous proceedings. The Court referenced prior judgments to support the position that the assessment was not void but subject to debate on its legality. In conclusion, the High Court dismissed the petition seeking a reference on various legal questions, emphasizing that the Tribunal's decisions were correct and in line with legal principles. The Court upheld the finality of legal proceedings and rejected the assessee's attempts to re-agitate settled issues, including the validity of the assessment and the direction for a fresh assessment.
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