I-T Department Can Question HC Judgment Years Later – SC

If the income tax department fails to appeal against judgments against it by high courts on a certain legal question for several years, is it barred from raising the question later? No, said the Supreme Court in Commissioner of Income Tax vs J.K. Charitable Trust. Appeals were not filed perhaps because the amounts were small or the effect was neutral. That would not preclude the department from filing appeal in appropriate cases, the judgment said.

[Source: The Business Standard]