https://www.taxtmi.com/caselaws?id=438421 The court emphasized the importance of consistency in decision-making to avoid arbitrariness. It found the notice and order issued under the Income Tax Act lacked reasoning and were inconsistent with earlier decisions. The court set aside the impugned notice and order, ruling in favor of the petitioner, a senior citizen and business proprietor. The doctrine of res judicata was discussed, highlighting the need for consistency unless there are material changes. The petition was allowed without costs, emphasizing the significance of reasoned decision-making by authorities. en-us Thu, 25 May 2023 00:00:00 +0530 Wed, 16 Aug 2023 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438421 The court emphasized the importance of consistency in decision-making to avoid arbitrariness. It found the notice and order issued under the Income Tax Act lacked reasoning and were inconsistent with earlier decisions. The court set aside the impugned notice and order, ruling in favor of the petitioner, a senior citizen and business proprietor. The doctrine of res judicata was discussed, highlighting the need for consistency unless there are material changes. The petition was allowed without costs, emphasizing the significance of reasoned decision-making by authorities. Case-Laws Income Tax Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438421