Infructuous second appeal against the same appellate order was dismissed after prior disposal of the earlier appeal.

A second revenue appeal against the same appellate order for the same assessment year was found not to survive after a co-ordinate Bench had already disposed of the earlier appeal arising from that order. Because the earlier appeal had already been adjudicated, the later appeal became infructuous and was dismissed without further examination on merits.

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Issues: Whether the revenue's second appeal against the same appellate order for the same assessment year was maintainable, or had become infructuous.

Analysis: The appeal was filed against the appellate order for the same assessment year after the co-ordinate Bench had already decided the earlier appeal arising from the same order. In view of the prior disposal, the subsequent filing of another appeal against the same order did not survive for adjudication.

Conclusion: The second appeal was held to be infructuous and was dismissed.

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