Doctrine of Res Judicata in Income-tax

Section 529 — - DOCTRINE OF RES JUDICATA IN INCOME-TAX

Section 529 of the Income-tax Act, 2025 corresponds to FA 2017 of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Once Board / CG / authority gives a decision, same point not to be re-agitated. Each AY assessment independent (Radhasoami Satsang v. CIT (1992) 193 ITR 321 SC -- principle of consistency, NOT res judicata).

PRACTITIONER PLANNING NOTES

• Consistency expected; AO must justify departure from past stand on identical facts.

CROSS-REFERENCES

• s. 533 [295] -- Rules.
• s. 535 [298] -- Removal of difficulty.
• s. 536 [Repeal] -- Saving clause.