first point, which requires our consideration, is whether the complainant could re-agitate the matter after decision of the revision petition by this Commission ... that "in case the petitioner is entitled in law to re-agitate the matter before any forum on which question we express no opinion
matters which have attained finality in original
assessment cannot be re-agitated in reassessment proceedings. If the assessee is
precluded from re-agitating the issue ... similar
fashion the Assessing Officer is also precluded from re-agitating the issue which has
attained finality in original assessment proceedings. The original assessment
proceedings
also failed to appreciate the legal
position that re-agitating the concluded issues without any incriminating material
found in the course of search relating thereto ... also failed to appreciate the
legal position that re-agitating the concluded issues without any incriminating
material found in the course of search relating thereto
expanded as if conferring a right upon the Appellant to re-
agitate the entire issue afresh, which otherwise stands settled as a consequence ... Clause 4 of the
judgment dated 26.10.2017, take the liberty to re-agitate the same cause for the
relief which was otherwise not granted
have any grievance and / or locus standi to
re-agitate this issue. Evidently, the Applicant is misleading this Appellate Tribunal
by stating that this Appellate ... This Application has now been made by the
Applicant herein to re-agitate the very same issue which stands decided
Ito, Exemption Ward , Ghaziabad vs United Educational Society C/O Nimt ... on 28 June, 2019
Yum! Restaurants Marketing Pvt. Ltd., ... vs Ito, Ward- 27(4), New Delhi on 9 September
assessment proceedings be novo giving the right to an assessee to re-agitate matters, which he had lost during the original assessment proceedings, which ... reopening or reconsidering the whole assessment or permitting the assessee to re-agitate questions, which have been decided in the original assessment proceedings
High Court of Delhi and that it is being re-agitated beyond the directives issued by the Honble Courts. The Honble Supreme Court ... High Court overlooked the right bestowed upon him to re-agitate his issue at the appropriate forum in case he failed to get seniority
filed after the final decision under Rule 9-B(5) re-agitating the issues already decided under Rule 9-B - assuming that such a refund ... refund and therefore, filed 11 separate and independent refund claims to re-agitate the issue which had already been decided under Section 18 . I, thus
