https://www.taxtmi.com/caselaws?id=470359 An order giving effect to an appellate decision is an assessment order appealable before the first appellate authority. The statutory appellate scheme does not allow an assessee to bypass that authority by filing a direct appeal before the Tribunal. The appropriate remedy is to pursue the statutory appeal before the first appellate authority, which should not reject it on limitation grounds arising from the mistaken approach to the Tribunal. en-us Wed, 04 Mar 2020 00:00:00 +0530 Fri, 24 Jul 2026 11:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470359 An order giving effect to an appellate decision is an assessment order appealable before the first appellate authority. The statutory appellate scheme does not allow an assessee to bypass that authority by filing a direct appeal before the Tribunal. The appropriate remedy is to pursue the statutory appeal before the first appellate authority, which should not reject it on limitation grounds arising from the mistaken approach to the Tribunal. Case-Laws Income Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470359