Applicability of the doctrine of Res – Judicata in Income tax proceedings

The doctrine of “Res-judicata”when translated to English means “ a matter decided”.Simply put the doctrine predicates that no man can be tried twice for the same cause or, to put it in legal terms a matter/issue which has already been adjudicated cannot be raised again either in the same court or in a different court.The doctrine of “Res-judicata”when translated to English means “ a matter decided”.Simply put the doctrine predicates that no man can be tried twice for the same cause or, to put it in legal terms a matter/issue which has already been adjudicated cannot be raised again either in the same court or in a different court.taxmann.com Latest ArticlesRead More

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