“res judicata not applicable”

Judicial DoctrinesRadhasoamiRadhasoami2 judgments

INCOMETAX OFFICER, CHENNAI vs. AMBUR ECONOMIC DEVELOPMENT ORGANISATION, CHENNAI.

In the result, all the grounds of appeal raised by the revenue are dismissed

ITA 1761/CHNY/2024[2015-16]Status: DisposedITAT Chennai23 Oct 2024AY 2015-16

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1761/Chny/2024 निर्धारण वर्ा /Assessment Years: 2015-16 Income Tax Officer, Ambur Economic Development Exemptions, Ward-2, Organization, Chennai No.43 Rajamuthiah Road, Periamet, Chennai-3 [Pan: Aafca3014L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Ms.S.Vidhya, F.C.A. प्रत्यर्थी की ओर से /Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 12.09.2024 घोषणा की तारीख /Date Of Pronouncement : 23.10.2024

For Appellant: Ms.S.Vidhya, F.C.AFor Respondent: Ms.Gouthami Manivasagam, JCIT

Section 11Section 12ASection 143(3)Section 250

suggest that the same was agitated through available revisionary remedies like action u/s 263 etc. It is trite law that notwithstanding principle of res judicata not applicable to direct taxes, an AO is not permitted to take different stand on the same issue and same set of facts over different

CHAND MONAMMAD,AJMER vs. ITO, WARD 1(3), AJMER

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 340/JPR/2022[2012-12]Status: DisposedITAT Jaipur28 Aug 2023AY 2012-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nikhlesh Kataria, CAFor Respondent: Shri A.S. Nehra, Addl.CIT

Section 139(1)Section 147Section 148Section 151

becomes not binding and a fresh appreciation of the evidences on record is required to be done. 1.2 Principle of res judicata not applicable to the assessment proceedings: It is humbly submitted that it is a very well settled judicial proposition that principle of res judicata is not applicable