https://www.taxtmi.com/caselaws?id=778147 ITAT upheld dismissal of the second appeal by CIT(A), holding the assessee was barred from pursuing a separate appellate remedy after the first appeal against the assessment order was decided on merits. The Tribunal found the assessee could not raise the additional ground after a merits disposal, relied on the unexplained delay of over four years in filing the s.264 application (which the assessee did not challenge), and found no infirmity in CIT(A)'s rejection. The appeal was therefore dismissed. en-us Wed, 23 Jul 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778147 ITAT upheld dismissal of the second appeal by CIT(A), holding the assessee was barred from pursuing a separate appellate remedy after the first appeal against the assessment order was decided on merits. The Tribunal found the assessee could not raise the additional ground after a merits disposal, relied on the unexplained delay of over four years in filing the s.264 application (which the assessee did not challenge), and found no infirmity in CIT(A)'s rejection. The appeal was therefore dismissed. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778147