Principal of Consistency should be followed on principal laid down in case of Assessee’s Sister Concern

Brief of the case ITAT Mumbai held In the case of  DCIT v. The Indian Hotels Co. Pvt. Ltd. that principle of consistency should be followed when there were similar issues and the similar principal was laid down in the case of Assessee’s Sister Concern. Facts of the Case The assessee, is engaged in the business of hoteliering, catering etc., filed a revised return claiming deduction u/s 80HHD. AO assessed income at Rs. 1,05,85,36,899/-, which was subsequently enhanced to Rs. 1,06,27,47,646/- vide order passed u/s 154 of the Act. Meanwhile, notice u/s 148 of the Act was issued and served on t...