https://www.taxtmi.com/caselaws?id=398296 The High Court disposed of the tax case appeal, finding that the substantial questions of law raised had become academic due to subsequent developments. The Assessing Officer's adverse order post-remand rendered the initial questions irrelevant as the assessee failed to establish claims. The Court emphasized that remands should be justified and not mechanical. The pending appeal to the CIT(A) had addressed the issues raised during the appeal. Consequently, the Court left the substantial questions of law open given their academic nature post the Assessing Officer's adverse order and pending appeal. en-us Wed, 15 Jul 2020 00:00:00 +0530 Thu, 10 Sep 2020 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398296 The High Court disposed of the tax case appeal, finding that the substantial questions of law raised had become academic due to subsequent developments. The Assessing Officer's adverse order post-remand rendered the initial questions irrelevant as the assessee failed to establish claims. The Court emphasized that remands should be justified and not mechanical. The pending appeal to the CIT(A) had addressed the issues raised during the appeal. Consequently, the Court left the substantial questions of law open given their academic nature post the Assessing Officer's adverse order and pending appeal. Case-Laws Income Tax Wed, 15 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398296