Hi,
An appeal has been filed against original order (say CIT(A) order) for a matter (say non-receipt of refund). For the same matter (i.e. non-receipt of refund), a rectification application is filed which gets rejected by the CIT(A). However, as the matter is already covered by the original appeal, no fresh appeal was filed against the rectification order.
Are there any judgements which says original appeal (dealing with the same matter) cannot be dismissed just because appeal was not filed against the rectification order?
Thanks and regards
Ur query is very confusing like orders of one ITAT member earlier posted in Mumbai. But answer is that both are separate remedies and merely because one is dismissed that does not kill the other one. OK even if you wont understand then engage me i will argue :)