https://www.taxtmi.com/caselaws?id=260913 The Tribunal partly allowed the appeal for statistical purposes, remanding the matter for further examination on the issue of deemed dividend. It upheld the Assessing Officer's jurisdiction under Section 153A, dismissing the appeal on the right to appeal as academic. The Tribunal emphasized the need for material evidence to support additions, especially for deemed dividend, and directed a fresh examination by the Assessing Officer with the opportunity for the assessee to present evidence. en-us Fri, 13 Feb 2015 00:00:00 +0530 Fri, 27 Feb 2015 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260913 The Tribunal partly allowed the appeal for statistical purposes, remanding the matter for further examination on the issue of deemed dividend. It upheld the Assessing Officer's jurisdiction under Section 153A, dismissing the appeal on the right to appeal as academic. The Tribunal emphasized the need for material evidence to support additions, especially for deemed dividend, and directed a fresh examination by the Assessing Officer with the opportunity for the assessee to present evidence. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260913