https://www.taxtmi.com/caselaws?id=35829 The court clarified that the doctrine of res judicata does not apply to tax cases, allowing tax authorities to reassess independently each year. The decision to assign different statuses to the assessee in different years was upheld, emphasizing the independence of each assessment year and the non-binding nature of previous decisions. The appeal was allowed, and the original petition was dismissed, with no substantial question of law warranting an appeal to the Supreme Court. en-us Tue, 04 Aug 1981 00:00:00 +0530 Wed, 17 Mar 2010 10:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35829 The court clarified that the doctrine of res judicata does not apply to tax cases, allowing tax authorities to reassess independently each year. The decision to assign different statuses to the assessee in different years was upheld, emphasizing the independence of each assessment year and the non-binding nature of previous decisions. The appeal was allowed, and the original petition was dismissed, with no substantial question of law warranting an appeal to the Supreme Court. Case-Laws Income Tax Tue, 04 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35829