https://www.taxtmi.com/highlights?id=67319 Maintainability of appeal before ITAT - Commissioner (Appeals) need to be approached first - The order sought to be impugned in this appeal is passed by the AO and, therefore, this exception does not come into play. Learned counsel’s understanding of the legal position, even if bonafide- particularly considering his young age and limited experience, is clearly incorrect. The appeal filed before us is thus indeed not maintainable in law. - AT en-us Sat, 24 Dec 2022 15:00:39 +0530 Sat, 24 Dec 2022 15:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67319 Maintainability of appeal before ITAT - Commissioner (Appeals) need to be approached first - The order sought to be impugned in this appeal is passed by the AO and, therefore, this exception does not come into play. Learned counsel’s understanding of the legal position, even if bonafide- particularly considering his young age and limited experience, is clearly incorrect. The appeal filed before us is thus indeed not maintainable in law. - AT Highlights Income Tax Sat, 24 Dec 2022 15:00:39 +0530 https://www.taxtmi.com/highlights?id=67319