https://www.taxtmi.com/caselaws?id=31389 SC held that an assessee alleging mala fides in the Revenue's selective appeals must prove malafide intent; administrative policy choices (e.g., not appealing where revenue involved is small or the outcome is revenue-neutral) can justify inconsistent appeals. Such discretionary departures do not bar the Revenue from preferring an appeal in other years where just cause exists. As the material facts were undisputedly the same across the assessment years and no malafides were established, the appeals by the Revenue were dismissed. en-us Fri, 07 Nov 2008 00:00:00 +0530 Fri, 05 Sep 2025 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31389 SC held that an assessee alleging mala fides in the Revenue's selective appeals must prove malafide intent; administrative policy choices (e.g., not appealing where revenue involved is small or the outcome is revenue-neutral) can justify inconsistent appeals. Such discretionary departures do not bar the Revenue from preferring an appeal in other years where just cause exists. As the material facts were undisputedly the same across the assessment years and no malafides were established, the appeals by the Revenue were dismissed. Case-Laws Income Tax Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31389