Case Law Details
ACIT Vs. Pawan Hans Helicopters Ltd. (ITAT Delhi)- Hon’ble Delhi High Court in A.R.J. Security Printers’ case [2003] 264 ITR 276 and CIT Vs. Neo Poly Pack P. Ltd. [2000] 245 ITR 492 (Delhi ), held that even when the doctrine of res judicata does not apply to income-tax proceedings, where an issue has been decided consistently in a particular manner for earlier assessment years, the same view should prevail even during the subsequent years unless there is a material change in the facts. The law is, therefore, fairly well settled. For rejecting the view taken for the earlier assessment years, there must be a material change in the fact situation. There is no gainsaying that the previous view will have no application even in cases where the law itself has undergone a change but before an earlier view can be upset or digressed from, one of the two must be demonstrated, namely, a change in the fact situation or a material change in law whether enacted or declared by the Supreme Court . In the instant case, the ld. CIT(A) followed his own decision for the AY 2002- 03 in allowing the claim, which decision has been accepted by the Revenue. In the absence of material change in facts or any additional input , there is no compelling reason for taking a different view.
In view of the foregoing, especially when facts and circumstances in the year under consideration are indisputably,parallel to the facts and circumstances obtaining in the AYs 1996- 07 to 2002- 03 & AY 2004- 05 while the ld. DR did not place before us any material so as to enable us to take a different view in the matter nor brought to our notice any contrary decision, we are not inclined to interfere with the findings of the ld. CIT(A).
INCOME TAX APPELLATE TRIBUNAL, DELHI
ITA No. 2843/Del. /2009 -Assessment Year: 2003- 04
Assistant C. I .T. Please become a Premium member. If you are already a Premium member, login here to access the full content.
