https://www.taxtmi.com/caselaws?id=273549 In income-tax proceedings, res judicata does not strictly apply, but an assessing authority should not depart from an earlier view on the same claim without fresh facts or material. Here, the bad-debt claim was re-examined on later material, including account notes and hearing the assessee, and the Commissioner found the debts had become bad many years before the accounting year. Because that finding was supported by evidence and the issue was one of fact, the court found no illegality in the changed conclusion and upheld the disallowance against the assessee. en-us Mon, 28 Apr 1941 00:00:00 +0530 Mon, 02 Jul 2018 14:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273549 In income-tax proceedings, res judicata does not strictly apply, but an assessing authority should not depart from an earlier view on the same claim without fresh facts or material. Here, the bad-debt claim was re-examined on later material, including account notes and hearing the assessee, and the Commissioner found the debts had become bad many years before the accounting year. Because that finding was supported by evidence and the issue was one of fact, the court found no illegality in the changed conclusion and upheld the disallowance against the assessee. Case-Laws Income Tax Mon, 28 Apr 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273549