https://www.taxtmi.com/caselaws?id=66977 An appellate authority cannot dismiss an income-tax appeal in limine by treating an alleged admission from another assessment year as conclusive. Each assessment year is a separate unit of assessment, and a statement or admission made in a different proceeding does not bind the assessee so as to replace merits-based adjudication. The appeal arising from penalty under section 271(1)(a) for delay in filing the return had to be examined independently on the facts of the relevant year. The summary dismissal was therefore unjustified, and the matter was restored for fresh consideration on merits in accordance with law. en-us Tue, 01 Jul 1980 00:00:00 +0530 Tue, 08 Mar 2011 15:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66977 An appellate authority cannot dismiss an income-tax appeal in limine by treating an alleged admission from another assessment year as conclusive. Each assessment year is a separate unit of assessment, and a statement or admission made in a different proceeding does not bind the assessee so as to replace merits-based adjudication. The appeal arising from penalty under section 271(1)(a) for delay in filing the return had to be examined independently on the facts of the relevant year. The summary dismissal was therefore unjustified, and the matter was restored for fresh consideration on merits in accordance with law. Case-Laws Income Tax Tue, 01 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66977