Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
August 26, 2026
High Courts, Income Tax
The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of facts – High Court In a recent judgment, Hon’ble High Court has held that when the very issue was already been examined and adjudicated by the quasi-judicial authority, …