https://www.taxtmi.com/caselaws?id=470557 Non-adjudication of a reassessment challenge does not warrant remand where neither the Revenue's appeal nor the assessee's cross-objection challenges that omission. The first appellate authority had deleted the addition on merits, and the Revenue's appeal was confined to that deletion. The Third Member concluded that the unchallenged reassessment ground could not be separately revived to set aside the appellate order. The deletion of the addition therefore remained undisturbed, and no fresh adjudication or remand on the reassessment challenge was required. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 31 Jul 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470557 Non-adjudication of a reassessment challenge does not warrant remand where neither the Revenue's appeal nor the assessee's cross-objection challenges that omission. The first appellate authority had deleted the addition on merits, and the Revenue's appeal was confined to that deletion. The Third Member concluded that the unchallenged reassessment ground could not be separately revived to set aside the appellate order. The deletion of the addition therefore remained undisturbed, and no fresh adjudication or remand on the reassessment challenge was required. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470557