Recall Plea Unjustified as Reassessment was already Quashed: ITAT Rejects Revenue’s Miscellaneous Application

ITAT rejected the revenue department's miscellaneous application seeking recall of an order that quashed reassessment proceedings. The tribunal held that once reassessment is invalidated, the department cannot resurrect the same case through procedural maneuvers. This decision reinforces finality in tax litigation and prevents endless re-agitation of settled matters. It serves as a reminder that authorities must present all arguments during original proceedings rather than filing successive applications.