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TMI Blog2024 (10) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan. For the Respondents : Mr. Anirban Ray, Ld. GP Mr. T.M. Siddique Mr. Tanoy Chakraborty Mr. S. Sanyal. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal filed by the unsuccessful writ petitioner is directed against the order dated August 28, 2024 in W.P.A. 16974 of 2024. In the said writ petition, the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for personal hearing. Therefore, the respondents cannot be blamed for completing the proceeding on the best of judgment basis and drawing up a final order. 4. The learned advocate for the appellants would plead that in the appellants' own case for the assessment year 2017-2018, on the same set of facts, the authority themselves have dropped the entire proceedings after having been satisfied with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, reliance has been placed on the decision of the Hon'ble Supreme Court in M/s. Radhasoami Satsang, Saomi Bagh, Agra v. Commissioner of Income Tax reported in (1992) 1 SCC 659. 7. The Hon'ble Supreme Court in the said decision held that res judicata does not apply to income tax proceedings as each assessment year being a unit, what is decided is one year may not apply in the following year bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 2017-2018 among other grounds that they may be entitled to canvass. 8. For the above reasons, the appeal is allowed, the order passed in the writ petition is set aside. Consequently, the adjudication order passed under section 73 (9) of the Act dated April 8, 2024 is set aside and the matter is restored to the stage of show-cause notice dated December 5, 2023. 9. The appellants are directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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