https://www.taxtmi.com/caselaws?id=31852 Income-tax proceedings do not ordinarily attract res judicata, but consistency and finality require similar treatment where earlier Tribunal orders on the same issue have been accepted and no fresh facts or valid distinguishing reasons are shown. Revenue's selective challenge to orders for different assessment years, while accepting the primary orders followed by the Tribunal, was characterised as arbitrary and unfair. Appeals under section 260A were dismissed because no substantial question of law arose. en-us Wed, 17 Jan 2007 00:00:00 +0530 Mon, 22 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31852 Income-tax proceedings do not ordinarily attract res judicata, but consistency and finality require similar treatment where earlier Tribunal orders on the same issue have been accepted and no fresh facts or valid distinguishing reasons are shown. Revenue's selective challenge to orders for different assessment years, while accepting the primary orders followed by the Tribunal, was characterised as arbitrary and unfair. Appeals under section 260A were dismissed because no substantial question of law arose. Case-Laws Income Tax Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31852