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 S

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