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)
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CS Bijoy
Published in Income Tax
Views : 1728
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