Income-tax --General principles--Rule of consistency--Loss on sale of shares treated as business loss though stock of shares shown as investment--Assessment after enquiry--Different view not to be taken for subsequent year--Income-tax Act, 1961--
CIT v. Darius Pandole (Bom) . . 330 ITR 485
other judgements on rule of consistency are
249 ITR 219
254 '' 606
257 '' 59
266 '' 99
206 CTR 587
292 ITR 1
304 '' 61
308 '' 161
320 '' 695
322 '' st. 10
193 '' 321
215 '' 323
regards,
R. K. patel,advocate