Appeals Revived as AO’s Effect Orders Fall Under Section 143/144

Indian Overseas Bank Vs DCIT (ITAT Chennai) Appeal Effect Orders Are Appealable — Chennai ITAT Revives IOB Appeals Dismissed by NFAC as Not Maintainable The Chennai ITAT (C Bench) allowed a batch of appeals filed by Indian Overseas Bank for AYs 2007-08, 2013-14, 2015-16 & 2018-19 to 2021-22, holding that the NFAC erred in dismissing the appeals in limine on the ground that orders passed by the AO while giving effect to appellate directions are not appealable. The NFAC had taken a view that an order giving appeal effect is not an order appealable u/s 246A, and that the Assessee’s remedy...