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1 - 5 of 5 (0.20 seconds)The Income Tax Act, 1961
Radhasoami Satsang, Saomi Bagh,Agra vs Commissioner Of Income Tax on 15 November, 1991
In this regard, attention is invited to the decision of the Apex Court in the case of
Radhasoami Satsang vs. CIT: 193 ITR 321, wherein it has been held that where a
fundamental aspect permeating through the different assessment years is
accepted one way or the other, a different view in the matter is not warranted,
unless there be any material change in facts. The relevant observations of the
judgment are reproduced as under: (refer para 13 - page 70 of case law
paperbook)
"We are aware of the fact that, strictly speaking, res judicata does not apply to
income- tax proceedings.
Section 36 in The Income Tax Act, 1961 [Entire Act]
Section 37 in The Income Tax Act, 1961 [Entire Act]
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