Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAssessment or amended assessments to be final
| 142. Where no valid appeal has been lodged within the time specified in subsection (1) of section 136 against an assessment as regards the amount of the assessable income assessed thereby or where an appeal preferred against such an assessment is dismissed under subsection (8) of section 136, or where agreement is reached under subsection (6) of section 136 as to the amount of such assessable income, or where the amount of such assessable income, has been determined on appeal, the assessment as made or agreed to or determined on appeal, as the case may be, shall be final and conclusive for all purposes of this Act as regards the amount of such assessable income : Provided that nothing in this section shall be read and construed as preventing as Assessor from making, subject to the provisions of section 134, an assessment, or additional assessment for any year of assessment, which does not involve reopening any matter which has been determined on appeal for that year. |