Samsonite South Asia P.Ltd, Mumbai vs Dcit Cir 11(1)(2), Mumbai on 1 September, 2017
computation of the assessee with regard to purchase of capital assets
was accepted by the Revenue in preceding assessment year as well
as in subsequent assessment year. This proposition has not been
disputed by the Revenue. In these circumstances we note that there is
no change in the facts and circumstances of the case. No reason has
been brought out by the authorities below as to why they are making
deviation. There is no doubt that res judicata does not apply to taxation
proceedings. Still Courts have uniformly held that unless there is a
change in the facts or law, rule of consistency and uniformity needs to
be adhered. This proposition was duly expounded by the Hon'ble Apex
Court in Excel Industries Limited (supra) and Hon'ble jurisdictional High
Court in the case of Gopal Purohit (supra).