2026 (6) TMI 613

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....sel for the Respondent : Mr. N. Bhujanga Rao, learned Deputy Solicitor General of India And Ms. B. Sapna Reddy, learned Senior Standing Counsel for the Income Tax Department ORDER PER HON'BLE SRI JUSTICE P.SAM KOSHY: Heard Mr. E. Hari Babu, learned counsel for the petitioner, Mr. N. Bhujanga Rao, learned Deputy Solicitor General of India appearing for respondent No.1, and Ms. B. Sapna Red....

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....he petitioner against the order of the CIT (Appeals) before the Income Tax Appellate Tribunal. 6. The petitioner, having already availed the remedy of first appeal before the CIT (Appeals), cannot bypass the second appellate remedy available under the Act merely on the ground which, according to the petitioner, the procedure before the Tribunal apart from being cumbersome it also requires pre-d....