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![Income Tax Dept cannot take a Different View in subsequent years in Absence of any Fresh Materials warranting such departure: Calcutta HC [Read Order] Income Tax Dept cannot take a Different View in subsequent years in Absence of any Fresh Materials warranting such departure: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Income-Tax-Department-income-Fresh-Materials-warranting-Fresh-Materials-taxscan.jpg)
Income Tax Dept cannot take a Different View in subsequent years in Absence of any Fresh Materials warranting such departure: Calcutta HC [Read Order]
A Division Bench of the Calcutta High Court has recently held that the Income Tax Department cannot take a view contrary to that of subsequent years...