https://www.taxtmi.com/caselaws?id=777341 HC declined to adjudicate the questions raised because the Tribunal had already addressed the appellant's grievance in an appeal and directed the Assessing Officer to reopen the assessment with regard to the proviso to section 2(15). The HC held that allowing the appeal would only compel the AO to redo the assessment in line with the Tribunal's order, so no useful purpose would be served by further adjudication. The Tribunal's direction effectively requires consideration of whether the activity, though not strictly business, is in the nature of business, trade or commerce for disqualification. en-us Mon, 25 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777341 HC declined to adjudicate the questions raised because the Tribunal had already addressed the appellant's grievance in an appeal and directed the Assessing Officer to reopen the assessment with regard to the proviso to section 2(15). The HC held that allowing the appeal would only compel the AO to redo the assessment in line with the Tribunal's order, so no useful purpose would be served by further adjudication. The Tribunal's direction effectively requires consideration of whether the activity, though not strictly business, is in the nature of business, trade or commerce for disqualification. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777341