Appeal in some cases by the Department

As per  C.K. Gangadharan v. CIT [2008] 304 ITR 61/172 Taxman 87, merely because in some cases the revenue has not preferred appeal that does not operate as a bar for the revenue to prefer an appeal in another case where there is just cause for doing so or it is in public interest to do so or for a pronouncement by the higher court when divergent views are expressed by the Tribunals or the High Courts..

Res judicata

Despite non applicability of res judicata, consistency should be maintained [2010] 37 SOT 369 (AHD.)