https://www.taxtmi.com/caselaws?id=757217 The ITAT accepted the assessee's explanation that the real grievance lay against the rectification order passed under Section 154, not the earlier appeal against the Section 143(1) intimation. It therefore dismissed the appeal as withdrawn and granted liberty to file a fresh appeal before the first appellate authority against the rectification order dated 3.3.2023. The Tribunal did not adjudicate the deduction dispute on merits and left the substantive tax issue open. en-us Wed, 14 Aug 2024 00:00:00 +0530 Tue, 20 Aug 2024 08:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757217 The ITAT accepted the assessee's explanation that the real grievance lay against the rectification order passed under Section 154, not the earlier appeal against the Section 143(1) intimation. It therefore dismissed the appeal as withdrawn and granted liberty to file a fresh appeal before the first appellate authority against the rectification order dated 3.3.2023. The Tribunal did not adjudicate the deduction dispute on merits and left the substantive tax issue open. Case-Laws Income Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757217