Department cannot take different view on same issue in absence of change in facts

Brief of the case:

The Hon’ble Delhi High Court in the case of CIT vs. Om Prakash Khaitan held that In the absence of change in system of accounting consistently followed by the assessee and accepted by the department, the department cannot take different stand for the subsequent years. Such change in stand if allowed would create confusing situation as far as assessee is concerned

Facts of the case:

• The assessee proprietor of the solicitors firm has been preparing his firm’s account account as per the cash system of the accounting. The advances received from the clients are recorded as in a separate ledger in the name of the client and all the expenses incurred in relation to the provision of service to clients are charged to the same account.

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