Department cannot change its stand taken in one case in other case on identical facts: HC

Brief of the case

In the case of CIT vs. Smt.Datta Mahendra Shah, Bombay High court held that once department has accepted decision of ITAT given in case of assessee’s son then decision given by ITAT on identical fact in assessee case has also to be accepted by department, since department works as a single unit and it cannot argue that different treatment is to be given merely because the officers dealing with the two files are different.

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