INCOME TAX OFFICER, WARD-3(1)(1), BENGALURU vs. GOLDFLAG HOLDINS PRIVATE LIMITED, BENGALURU

ITA 2724/BANG/2025Status: DisposedITAT Bangalore16 September 2026AY 2017-186 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that filing multiple independent appeals against the same appellate order is not permissible under the Income-tax Act. The Revenue should have raised all grounds in the first appeal.

What were the facts?

The Revenue filed two separate appeals against the same order of the CIT(A) for the same assessment year. The first appeal was filed and disposed of, and subsequently, a second appeal was filed raising different grounds.

What were the issues?

Whether the Revenue can file a second appeal against the same CIT(A) order after already filing one appeal, even if the grounds are different.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

PER SHRI WASEEM AHMED, ACCOUNTANT MEMBER:

This appeal is filed by the Department against the order of Ld. CIT(APPEAL) vide DIN: ITBA/AST/S/143(3)/2019-20/1023335715(1) dated 03-Apr-2024 for the Assessment Year 2017-18. 2. We have heard the rival submissions of both the parties and perused the materials available on reco

The order continues below.

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