Assessing Officers must justify deviations from previous year's approach; res judicata doesn't apply, but consistency does. https://www.taxtmi.com/highlights?id=38657 It is true that principles of res judicata do not apply to income tax proceedings, but principles of consistency apply. So, if an AO wants to deviate from the path followed in the earlier year, he has to give reasons for it. - AT en-us Thu, 29 Mar 2018 13:35:02 +0530 Thu, 29 Mar 2018 13:35:02 +0530 TaxTMI RSS Generator Assessing Officers must justify deviations from previous year's approach; res judicata doesn't apply, but consistency does. https://www.taxtmi.com/highlights?id=38657 It is true that principles of res judicata do not apply to income tax proceedings, but principles of consistency apply. So, if an AO wants to deviate from the path followed in the earlier year, he has to give reasons for it. - AT Highlights Income Tax Thu, 29 Mar 2018 13:35:02 +0530 https://www.taxtmi.com/highlights?id=38657