BLUECHIP ASSET PRIVATE LIMITED,PATNA vs. CIT APPEAL, PATNA

ITA 237/PAT/2026Status: DisposedITAT Patna31 August 2026AY 2018-193 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the current appeal against the OGE was not maintainable as it was a duplicitous appeal against the consequential order of the CIT(A). Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an Order Give Effect (OGE) passed by the AO. The assessee had previously appealed to the CIT(A) for AY 2018-19, which was remitted back to the CIT(A) by the ITAT.

What were the issues?

Whether an appeal against an Order Give Effect (OGE) is maintainable when it is a consequential order to a previous appeal that was remitted back. Whether the appeal is duplicitous.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PATNA

For Appellant: Shri D.N. Choudhary, Adv
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 29.07.2026Pronounced: 31.08.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the Order Give Effect (OGE) passed u/s 250/143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the AO dated 22.01.2026. However, on perusal of the documents available before us. We noted that the assessment order is for the AY 2018-19 and the Ld. CIT(A)(NFAC) passed on 30.01.2024, DIN & Order No. ITBA/NFAC/S/250/2023-

2 Bluechip Asset Private Limited 24/1060287758(1) u/s 250 of the Act allowing part relief to the assessee and the addition u/s 143(3) of the Act

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →