https://www.taxtmi.com/caselaws?id=777728 Parallel or successive challenges to the same assessment action are not maintainable when the assessee has already secured an appellate adjudication on the merits. Here, the deduction disallowance under section 80P had been affirmed in an earlier first appeal under section 250, so a fresh challenge to the original intimation could not be entertained in place of the proper appeal against the operative appellate order. The Tribunal therefore treated the present challenge as procedurally impermissible and held the appeal not maintainable in its current form, while granting liberty to pursue the earlier appellate order within the prescribed time. en-us Mon, 13 Jan 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777728 Parallel or successive challenges to the same assessment action are not maintainable when the assessee has already secured an appellate adjudication on the merits. Here, the deduction disallowance under section 80P had been affirmed in an earlier first appeal under section 250, so a fresh challenge to the original intimation could not be entertained in place of the proper appeal against the operative appellate order. The Tribunal therefore treated the present challenge as procedurally impermissible and held the appeal not maintainable in its current form, while granting liberty to pursue the earlier appellate order within the prescribed time. Case-Laws Income Tax Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777728