Second OGE Non-Est; Two U/s 143(3) r.w.s. 254 Orders for Same AY Invalid – Revenue Appeals Dismissed by ITAT Bangalore

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...