One appeal cannot be filed against two reassessment orders for same assessment year-

ACIT Vs Ajit Anantrao Pawar (ITAT Mumbai)

 The facts stated hereinabove by the ld. AR are not in dispute with regard to framing of two independent section 153C assessments for each assessment year. It is not in dispute that six independent appeals were filed by the assessee before the ld CIT(A) and accordingly, numbered thereon independently in the records of the ld. CIT(A) by the Income Tax department. Even though consolidated order is passed by the ld. CIT(A) for all the six appeals, we find that the ld. CIT(A) had duly listed out the list of appeals

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