It is true that principles of res judicata do not apply to ...

Assessing Officers must justify deviations from previous year's approach; res judicata doesn't apply, but consistency does.

March 29, 2018

Case Laws Income Tax AT

It is true that principles of res judicata do not apply to income tax proceedings, but principles of consistency apply. So, if an AO wants to deviate from the path followed in the earlier year, he has to give reasons for it. - AT

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It is true that principles of res judicata do not apply to ...

Assessing Officers must justify deviations from previous year's approach; res judicata doesn't apply, but consistency does.

March 29, 2018

Case Laws Income Tax AT

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