The doctrine of res judicata does not strictly apply to Income Tax Proceedings

Last updated: 03 January 2023
Quick Summary
The Gujarat High Court has clarified that while the doctrine of res judicata doesn't strictly apply to income tax proceedings, the Revenue must maintain consistency. They cannot simply re-raise old issues, especially if the scope of appeal is broader than previous considerations. This ruling affirmed an assessee's right to claim 30% depreciation on various cranes, as a similar issue had been allowed in a prior assessment year.

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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