Assessee cannot claim any benefit by urging that no addition ...
Tax Year Stands Alone: Previous Year's Outcome Doesn't Guarantee Current Benefits, Each Year Assessed Independently.
November 13, 2015
Case Laws Income Tax HC
Assessee cannot claim any benefit by urging that no addition under similar circumstances was made by the then Assessing Officer for the assessment year 2005-06, as each year is independent and such addition depends upon facts and circumstances existing at the relevant time - HC
View Source