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    <title>2020 (2) TMI 163 - DELHI HIGH COURT</title>
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    <description>Where reassessment under Sections 153A and 153C resulted in no additions to the returned loss, the challenge to cancellation of that reassessment became academic. The Court noted that, in the absence of any live issue arising from the reassessment order, no substantial question of law survived for consideration. The appeal was therefore dismissed on the merits urged.</description>
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      <description>Where reassessment under Sections 153A and 153C resulted in no additions to the returned loss, the challenge to cancellation of that reassessment became academic. The Court noted that, in the absence of any live issue arising from the reassessment order, no substantial question of law survived for consideration. The appeal was therefore dismissed on the merits urged.</description>
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