This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Second OGE Non-Est; Two U/s 143(3) r.w.s. 254 Orders for Same AY Invalid – Revenue Appeals Dismissed by ITAT Bangalore
Case Law Details
- Case Name
- ITO Vs Hagamilaldak Gouthamchand (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ITO Vs Hagamilaldak Gouthamchand (ITAT Bangalore)
Second OGE Held Non-Est – AO Cannot Pass Two Orders u/s 143(3) r.w.s. 254 for Same AY – Revenue Appeals Dismissed – ITAT Bangalore
In ITA Nos.2087 & 2088/Bang/2025, AYs 2006-07 & 2007-08, the Tribunal dealt with Revenue appeals challenging CIT(A)’s order which had quashed a second assessment passed after ITAT remand. Initially, pursuant to earlier ITAT directions, the AO passed an Order Giving Effect (OGE) dated 12.05.2017, granting relief and lifting property attachments. Subsequently, the AO again issued notices and passed ano...





