Tribunal Rules Re-assessment Invalid for Capital Goods Outside Composition Scheme; Decision Final and Binding u/s 29(7.

Re-assessment - Once the matter of the assessee for previous year was accepted by the Tribunal as far as the capital goods are concerned, which were outside the Composition Scheme, the respondent authority was not correct to pass order of authorisation under subsection 7 of Section 29 for the re-assessment, as the same had attained finality and was binding .....

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