The doctrine of res judicata does not strictly apply to Income Tax Proceedings
Last updated: 03 January 2023
Court :
Gujarat High Court
Brief :
The Gujarat High Court held -that the Doctrine of Res Judicata not strictly applicable to Income Tax Proceedings yet in order to maintain consistency, theRevenue cannot be permitted to rake up stale issues again merely because the scope ofappeal is wider than the scope of reference.
Citation :
Prasad Multi Services Private Ltd. v. Dy. CIT (2020) 423 ITR 542 / 196 DTR 401 (Guj.)(HC)
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FCS Deepak Pratap Singh
Published in Income Tax
Views : 441
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