Can the order which has attained finality be challenged later relying on a decision of any HC or SC?

Nischal Agarwal Can the order which has attained finality be challenged later relying on a decision of any High Court or Supreme Court? Reliance in this regard can be placed on the decision of Hon’ble Delhi High Court in case of CIT v Kultar Exports [TS-315-HC-2014(DEL)] pronounced on 23-05-2014 wherein the assessee has claimed deduction for the AY 2001-04 under Section 80HHC which provides deduction to the exporters. The law was retrospectively amended vide Finance Act, 2005 which called for reassessment under Section 148. The assessee did not challenge the order of the AO and the same has ...