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TMI Blog2018 (9) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... tment of Revenue, Ministry of Finance, Government of India through the Commissionerates that the Revenue has been selective in its approach. It picks either the assessee or the assessment years pertaining to that assessee for challenging the orders in relation to them, before the higher forums. This results in revenue leakage or perpetuation of wrongs affecting adversely the collection of revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l have to be performed. - INCOME TAX APPEAL NO. 370 OF 2016 - - - Dated:- 23-8-2018 - MR. S. C. DHARMADHIKARI AND MR. B. P. COLABAWALLA, JJ. For The Appellant : Mr. Suresh Kumar For The Respondent : Mr. Niraj Seth a/w Mr. Atul K. Jasani ORDER P . C . : 1 Mr. Suresh Kumar, during the course of his argument stated that in the impugned order, the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been followed in the Assessment Year under consideration and that would enable the Tribunal to go on following the said order for subsequent years. Though the principle of resjudicata is not applicable to the Revenue/Tax proceedings, but the rule of consistency would be invoked is the apprehension of Mr. Suresh Kumar. Though we accede to his request and bring that Appeal as well and woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termed as a deliberate or intentional act. 6 If the Department of Revenue, Ministry of Finance, Government of India is going to conveniently overlook this and not bring the guilty persons to book by initiating disciplinary measures against them, then, no purpose will be served at all. We know that the Appeal for the prior Assessment Year may not be properly drafted or does not contain the rele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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