2026 (8) TMI 1190

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....ble Dr. Justice K. Manmadha Rao For the Appellants : Sri. Ravi Raj Y. V., Adv. For the Respondent : None ORAL JUDGMENT PER: HON'BLE MR. JUSTICE S.G.PANDIT: This appeal is filed under Section 260A of the Income Tax Act, 1961 questioning order dated 09.02.2026 in ITA.No.2530/CHNY/2024 passed by the Income Tax Appellate Tribunal, 'C' Bench, Chennai (for short, 'the Tribunal'). 2....

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....aised office objection with regard to maintainability of ITA before this Court. 6. The Hon'ble Apex Court in the case of Principal Commissioner of Income-Tax vs. ABC Papers Ltd., [(2022) 141 taxmann.com 332 (SC)] while considering the identical situation, at paragraph 33 has held as follows: "33. In conclusion, we hold that appeals against every decision of the ITAT shall lie only ....