Where first appeal filed by assessee against order of Commissioner (Appeals) was dismissed by Tribunal as withdrawn, second appeal filed by assessee again against same order of Commissioner (Appeals) before Tribunal was nothing but abuse of process of Court and, hence, same deserved to be dismissed.(AY. 2012 013)
Kishor Shankar Garve v. Dy. CIT (2023) 200 ITD 461 (Pune)(Trib)
S. 154 : Rectification of mistake-Mistake apparent from the record-First appeal was dismissed-Second appeal-Abuse of process of Court-Appeal is dismissed.[S. 80IB,253]