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What is Non-Applicability of Res Judicata in Taxation about?

This document discusses the non-applicability of the doctrine of res judicata in tax cases. It begins by introducing the doctrine of res judicata and its statutory recognition in India. It then examines how the principle of non-applicability evolved in both English and Indian law. The document analyzes key cases on this issue. It discusses the rationale for non-applicability in tax matters and limitations to this. It also notes potential absurdities from the non-coexistence of res judicata and precedent doc

Author

Avi Ral

Language

EN