Order Giving Effect Cannot Be Challenged Directly Before ITAT

Laxmi Venkatesh Credit Co-operative Society Ltd. Vs ITO (ITAT Bangalore) Appeal Against Order Giving Effect Not Maintainable — Remedy Lies Before CIT(A); Co-operative Society’s Appeal Dismissed -ITAT Bangalore: The Bangalore SMC Bench of the ITAT dismissed the assessee’s appeal as not maintainable, holding that an appeal does not lie to the Tribunal against an “order giving effect” (OGE) passed by the Assessing Officer to implement the CIT(A)’s directions. The assessee, a credit co-operative society, challenged the OGE dated 25.07.2025, contending that the AO failed to grant deduct...