In absence of any material change revenue not justified to take a different view of the matter

M/s. Cargill Incorporated Vs. ADIT (ITAT Delhi) There is no dispute between the parties on the issue that the addition involved in assessment year 2009-10 to assessment year 2014- 15 is same as involved in assessment year 2002-03 to 2008-09 before us. The fact that no appeal has been filed against the order of the Ld. CIT-(A) in assessment year 2009-10 to 2014-15, is also not disputed by the Ld. CIT(DR). The issue before us is that following the Rule of Consistency, whether the Revenue should still object these grounds of the assessee. On this issue, we take guidance from the decision of the ...