NEERA JAIN Vs. CIT

JUDGEMENT

(1.) HEARD Sri Rakesh Ranjan Agrawal, learned counsel for the appellant and Sri A.N. Mahajan for the department.

(2.) THIS is an appeal under section 260A of the Income Tax Act.

(3.) IN the present case there is certainly evidence in the form of the statement of the assessees own husband for assessment year 1990 -91. Merely because the assessee has been assessed in some other years it does not make the matter res judicata as it is well -settled that the principle of res judicata does not apply to income -tax proceedings vide Kanga and Palkhivalas The Law and Practice of Income, Tax, 5th Edn., p. 1143 and p. 1313.