HARI SINGH MALHIYAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS petition is under s. 256(2) of the IT Act, 1961 (`the Act'). The petitioner had earlier filed a petition under s. 256(1) before the Tribunal stating the following question of law arising out of the order dt. 13th Dec., 1990 of the Tribunal to be referred to this Court for its opinion:--

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the AO was required to follow the decision taken in the earlier years on this issue notwithstanding the fact that the principle of res judicata does not apply to taxation statutes?