Same view should continue to prevail for subsequent year also unless there is material change in the facts

The judgment of Hon’ble Delhi High Court rendered in the case of Neo Poly Pack Ltd. (supra) is squarely applicable in the present case because in that case it was held that , for the sake of consistency, the same view should continue to prevail for subsequent year also unless there is material change in the facts. In that case also, it was noted that rental income from the factory building owned by the assessee company was assessed under the head business in all the earlier years starting from assessment year 1984-85 onwards. The assessment year in dispute before Hon’ble Delhi High...