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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

If the Revenue was aggrieved with the decision of learned ...


Revenue's Single Appeal Invalid: Separate Appeals Required for Different Proceedings per Legal Standards.

September 7, 2019

Case Laws     Income Tax     AT

If the Revenue was aggrieved with the decision of learned Commissioner (Appeals) in respect of both the appeals filed by the assessee, it should have filed two separate appeals, as the issue arising out of two separate proceedings cannot be clubbed in a single appeal. - AT

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