Rule of consistency cannot be followed due to leakage of revenue

ACIT Vs A.B. Hotels Limited (ITAT Delhi) ITAT Delhi held that rule of consistency cannot be followed when the assessee has not discharged its onus and there is leakage of revenue. Facts- This appeal filed by the Revenue is directed against the order of the CIT(A). The appeal is filed mainly on the ground that CIT(A) has erred in law and facts in deleting disallowances of Rs.7,67,21,258/- which pertains to house property income but wrongly claimed in the P&L by the assessee. It should be noted here that the assessee has suo moto disallowed part of lease rent of rental portion and municipal ...