https://www.taxtmi.com/caselaws?id=403491 The Tribunal dismissed the Department's appeal as all three additions were deleted by the Ld. CIT (A) on merits. Consequently, there was no need to address the Cross Objections filed by the assessee challenging the assumption of jurisdiction u/s 147/148 of the Act. Therefore, both the Department's appeal and the assessee's Cross Objections were dismissed. en-us Fri, 29 Jan 2021 00:00:00 +0530 Mon, 01 Feb 2021 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403491 The Tribunal dismissed the Department's appeal as all three additions were deleted by the Ld. CIT (A) on merits. Consequently, there was no need to address the Cross Objections filed by the assessee challenging the assumption of jurisdiction u/s 147/148 of the Act. Therefore, both the Department's appeal and the assessee's Cross Objections were dismissed. Case-Laws Income Tax Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403491