https://www.taxtmi.com/caselaws?id=262857 HC held the Tribunal erred in disturbing the CIT(A)'s finding that additions relating to share application money were beyond the scope of Section 153A. The CIT(A)'s decision in favor of the assessee had attained finality because the revenue did not appeal or direct the AO under Section 253(2) to prefer an appeal to the Tribunal. Consequently the Tribunal could not reopen that issue, and the appeal was decided against the revenue. en-us Thu, 13 Aug 2015 00:00:00 +0530 Sat, 20 Sep 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262857 HC held the Tribunal erred in disturbing the CIT(A)'s finding that additions relating to share application money were beyond the scope of Section 153A. The CIT(A)'s decision in favor of the assessee had attained finality because the revenue did not appeal or direct the AO under Section 253(2) to prefer an appeal to the Tribunal. Consequently the Tribunal could not reopen that issue, and the appeal was decided against the revenue. Case-Laws Income Tax Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262857