2007 (1) TMI 598

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..... arisen. It may be noted at the outset that the facts in all these appeals are more or less the same and we are dealing with the case of Mr. Sudhir Chaudhary, one of the Assessees. For the assessment years 1979-80 to 1987-88, the income of the Assessee was assessed by the Assessing Officer as salary income. For the assessment years 1988-89 to 1997-98, the Assessing Officer assessed the income as .....

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..... assessed her income as business income but again this was set aside by the CIT (Appeals) who assessed it as salary income. Again no appeal appears to have been filed against this before the Tribunal. Thereafter, for the assessment year 2002-2003 till assessment year 2004- 2005, the income of Ms.Anita Chaudhary was assessed as salary income by the Assessing Officer and no further steps have been .....

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..... information that has been supplied by learned counsel for the Assessee. Learned counsel for the Assessee has placed this information on affidavit, which is taken on record. We are of the view that under these circumstances, the principle of consistency must apply and on the same facts, unless there is some warrant for doing so, the Assessing Officer must follow a consistent pattern. For the fi .....

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