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2012 (12) TMI 377 - HC - Income TaxUndisclosed Additions - cash purchases made from Jindal Electro Casting Pvt. Ltd., Hissar, to the extent of Rs. 86,87,000/- for assessment year 2000-01 and Rs. 2,42,71,186/- for assessment year 2001-02 in dispute - additions to the extent of Rs. 62,37,000/- and Rs. 2,22,19,840/- were deleted by CIT (A) in appeals filed against the original assessments and his order was accepted by the Revenue which did not file any appeal before the Tribunal - assessee filed appeals before the Tribunal against the additions sustained by CIT (A) - held that :- since Revenue accepted order of CIT (A) in the first round of proceedings, deleting substantially the additions made by AO. It did not prefer any appeals to the Tribunal against the relief of Rs. 62,37,000/- and Rs. 2,22,19,840/- granted by the CIT (A) respectively for assessment years 2000-01 and 2001-02. Matters which have attained finality cannot be re-agitated - Revenue failed to file appeals before the Tribunal challenging the relief granted by the CIT (A) in the first round of proceedings. That part of the assessment orders, therefore, got merged with the order of CIT (A), which became final. It was, therefore, not open to the Assessing Officer to tamper with their finality, so far as the relief granted by the CIT (A) is concerned. Tribunal has rightly held that the Revenue cannot question the relief granted by the CIT (Appeals) on the principle of finality of orders. In our opinion, therefore, no question of law arises for our consideration. The appeals of the revenue are accordingly dismissed with no order as to costs.
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