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“res judicata not applicable”
Judicial DoctrinesRadhasoamiRadhasoami2 judgments
The decision most relied on for res judicata not applicable is H.A. Shah & Co. v. CIT (30 ITR 618), cited in 51 judgments on BharatTax.
Leading authorities on res judicata not applicable
H.A. Shah & Co. v. CIT
30 ITR 618 · 1956 · High Court
51
citing judgments
The principle of res judicata or estoppel does not strictly apply to Income Tax authorities, including the Tribunal. However, an earlier decision on the same question should not be reopened if it was arrived at after due inquiry, was not arbitrary or perverse, and no fresh facts are presented.
Agra) (iv) K K Khullar v. DCIT
44 ITR 529 · 1962 · Supreme Court
47
citing judgments
Each income tax assessment year is a self-contained period, and the rule of res judicata does not apply, meaning decisions from one assessment year are not binding on subsequent assessment years.
