https://www.taxtmi.com/highlights?id=49163 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 en-us Sat, 07 Sep 2019 06:55:42 +0530 Sat, 07 Sep 2019 06:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49163 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 Highlights Income Tax Sat, 07 Sep 2019 06:55:42 +0530 https://www.taxtmi.com/highlights?id=49163