Case Law Details
Case Name : Okara Agro Industries Limited Vs. Assistant Commissioner of Income Tax (ITAT Delhi)
Related Assessment Year : 1996- 97
Courts :
All ITAT ITAT Delhi
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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. We have considered the facts of the case and submissions made before us.
The appeals filed before the Commissioners (Appeals) are in respect of the same order and subject matter of the appeals is also the same. As the earlier appeal had been decided, the as...
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