https://www.taxtmi.com/caselaws?id=386424 The appeal by the Department challenging the cancellation of the assessment order under section 153C/143(3) for the A.Y. 2005-2006 was dismissed. The cancellation was upheld as there was no justification for parallel proceedings resulting in the same loss assessment. The Ld. CIT(A) deemed the assessment order under appeal as infructuous, emphasizing the principle against multiple proceedings for the same assessee, assessment year, and matters in issue. The departmental appeal was dismissed, affirming the decision of the Ld. CIT(A). en-us Mon, 05 Aug 2019 00:00:00 +0530 Tue, 06 Oct 2020 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386424 The appeal by the Department challenging the cancellation of the assessment order under section 153C/143(3) for the A.Y. 2005-2006 was dismissed. The cancellation was upheld as there was no justification for parallel proceedings resulting in the same loss assessment. The Ld. CIT(A) deemed the assessment order under appeal as infructuous, emphasizing the principle against multiple proceedings for the same assessee, assessment year, and matters in issue. The departmental appeal was dismissed, affirming the decision of the Ld. CIT(A). Case-Laws Income Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386424