The Tribunal held that the Revenue had consistently accepted the stand of the assessee that it was a trader of shares and mutual funds from the AYs 2005-06 to 2007-08, and the Assessing Officer deviated only in the AY 2008-09, which had been reversed by the Commissioner (Appeals). The Assessing Officer had again treated the assessee’s income as capital gains from investments for the AY 2011-12, which the Commissioner (Appeals) reversed and held as business income, and this was not challenged by the Assessing Officer. Therefore, the findings of the Commissioner (Appeals) had crystallised. Following the principle of the rule of consistency, since the fundamental facts permeating in the earlier years had not changed, and when a certain position had been accepted by the Department, then without any change in the law, the consistent position or finding could not be allowed to be changed.  Assessing the income as business income was deleted and directed the gain to be assessed as capital gain. (AY.  2008-09, 2012-13 to 2014-15)