Tax Res-Judicata Limits: Finality Doctrine Key, Consistent Stance Needed Across Years Without Major Changes.

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....Applicability of doctrine of finality and res-judicata - The High Court held that, the principles of res-judicata do not apply squarely for one assessment year to the other. However, in view of the decision of Supreme Court, the High Court held that, keeping in mind the doctrine of finality, unless there is a marked change from one assessment year to the other, the department cannot be allowed to take a different stand.....