05 October 2011
Respected experts please advice on following;
If one Assesse want to file appeal against order of CIT(A) to ITAT relating to section 14A, but due to some reason Assessee not want to go for appeal in current year. Now whether in next year if the same dis allowance made Assessee whether have right to go for appeal to ITAT or not.
i.e. whether not appealing in one year for same matter then in next year appeal on same matter is allowed or not.