PATNA, India, Nov. 21 -- Patna High Court issued the following judgment on Oct. 30:
The unsuccessful assessee has filed the instant appeal challenging the order of the Income Tax Tribunal, Patna in I.T.A. No. 251/PAT/2019 delivered on 05th September 2022.
2. The Tribunal found the above-mentioned appeal not maintainable under the law and accordingly dismissed the appeal.
3. It is also held by the Appellate Tribunal that the appellant ought to have filed two separate appeals, and the relief claimed by the appellant cannot be granted by the Tribunal in the above-mentioned Tax Appeal.
4. In order to dispose of the instant appeal, it is necessary to state the following facts:-
Income Tax file of the appellant/assessee for the assessment ye...