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Res Judicata Vs Principle of Consistency

Res Judicata Vs Principle of Consistency Res Judicata Vs Principle of Consistency   In Principal Commissioner of Income Tax v. M/s Quest Investment Advisors Pvt. Ltd, under Income Tax Appeal No. 280 OF 2016 – High Court of Bombay dealt with “Res Judicata” and “Principle of Consistency” as held as under: ISSUES 1.Whether the Tribunal was justified…