Income Tax Management Act (Cap. 372), article 38

38. Where no valid objection or a ppeal has been lodged within the time limited by this Part against an assessment or order as regards the amount of the charg eable income assessed thereby or the tax rebate granted in terms of article 57 of the Income Tax Act , or where the amount of the chargeable income or tax rebate has been agreed to under article 33( 4), or where the appeal has bee n withdrawn or discontinued, or where the amount of such chargeab le income or tax rebate has been determined on objection or appeal , the assessment or order as mad e or agreed to or determined on appeal, as the case may be, shall be final and conclusive for a ll purposes of the Income Tax Acts as regards the amount of such chargeable income or tax rebate: Provided that nothing in this Part shall prevent the Commissioner from making any refund under the provisions of article 48 or any assessment or additional assessment for any year of assessment which does not involve reopening of any matter which has been determine d on appeal for the year. Errors, etc., in assessments and notices.