https://www.taxtmi.com/caselaws?id=410394 The Tribunal dismissed both appeals challenging the notice issued under section 153C for assessment years 2011-12 and 2013-14. This decision was based on the deletion of additions by the CIT(A) and the academic nature of the legal issue regarding the notice. The Tribunal emphasized that the issue had become redundant and would not prejudice the assessee. The decision aimed to maintain consistency with earlier precedent and prevent prejudice to other potential litigants challenging similar notices in the future. en-us Thu, 29 Jul 2021 00:00:00 +0530 Fri, 30 Jul 2021 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410394 The Tribunal dismissed both appeals challenging the notice issued under section 153C for assessment years 2011-12 and 2013-14. This decision was based on the deletion of additions by the CIT(A) and the academic nature of the legal issue regarding the notice. The Tribunal emphasized that the issue had become redundant and would not prejudice the assessee. The decision aimed to maintain consistency with earlier precedent and prevent prejudice to other potential litigants challenging similar notices in the future. Case-Laws Income Tax Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410394