Once the matter was decided in a earlier appeal than new appeal cannot on the same subject be raised before the same appellate authority
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
When these facts were brought to the notice of the ld. counsel for the assessee, he fairly submitted that the second appeal could not have been filed against the same order when the first appeal had already been dismissed by the ld. CIT(Appeals). On the other hand, the ld. CIT, DR submitted that the first appeal against the assessment order had been decided and, therefore, the second appeal filed belatedly before the ld. CIT(Appeals) is non-est.
Citation :
Okara Agro Industries Limited, 1557, first floor, Church Gate, Kashmere Gate, Delhi.Applicant)Vs.Assistant Commissioner of Income-tax, Circle 2(5),New Delhi. (Respondent)
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Judgements Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
Already a PRO member? Login here for an ad-free experience.
CS Bijoy
Published in Income Tax
Views : 1736
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
