https://www.taxtmi.com/caselaws?id=757459 ITAT Chennai held that an assessee's appeal before CIT(A) remains maintainable despite having previously availed alternative remedy under section 264. The tribunal relied on Madras HC precedent establishing that appellate jurisdiction provisions do not bar appeals even when revisional jurisdiction was invoked. ITAT set aside CIT(A)'s order dismissing the appeal as non-maintainable and directed fresh consideration on merits. The assessee's appeal was allowed for statistical purposes. en-us Wed, 07 Feb 2024 00:00:00 +0530 Sat, 24 Aug 2024 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757459 ITAT Chennai held that an assessee's appeal before CIT(A) remains maintainable despite having previously availed alternative remedy under section 264. The tribunal relied on Madras HC precedent establishing that appellate jurisdiction provisions do not bar appeals even when revisional jurisdiction was invoked. ITAT set aside CIT(A)'s order dismissing the appeal as non-maintainable and directed fresh consideration on merits. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757459