https://www.taxtmi.com/article/detailed?id=122 An appeal by revenue on an issue decided adversely in an earlier final order is permissible where there is just cause, where it is in public interest, or where a higher-court pronouncement is needed to resolve divergent views; the Supreme Court held that res judicata does not bar reconsideration across assessment years, and the author argues that section 268A, by restricting departmental appeals to specified grounds, is unnecessary and should be omitted. en-us Sat, 26 Jul 2008 00:00:00 +0530 Sat, 01 Jan 2011 14:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=122 An appeal by revenue on an issue decided adversely in an earlier final order is permissible where there is just cause, where it is in public interest, or where a higher-court pronouncement is needed to resolve divergent views; the Supreme Court held that res judicata does not bar reconsideration across assessment years, and the author argues that section 268A, by restricting departmental appeals to specified grounds, is unnecessary and should be omitted. Articles Income Tax Sat, 26 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=122