Tax Appeal Dismissed: Assessee Challenges Rectification, Not Original Order

Suresh Babu Chalorakandy Vs ITO (ITAT Bangalore) Failure to challenge original CIT(A) Order costs taxpayer: Bangalore ITAT highlights proper appeal remedy In a recent ruling that underscores the significance of following correct appellate procedures, the  ITAT Bangalore Bench has dismissed an appeal filed by an assessee challenging an addition on account of cash deposits. The Tribunal emphasized that an appeal against a rectification order cannot address substantive additions confirmed in the original appellate order, highlighting a crucial distinction between rectification proceedings and ...