Tribunal Remands Case u/s 153A; Appeal Dismissed Due to Lack of Substantial Legal Question.

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....Assessment u/s 153A - TAT remanded the back relying upon the decision in Lancy’s case [2016 (2) TMI 797 - KARNATAKA HIGH COURT] - The appeal was dismissed, as being bereft of any substantial question of law. Therefore, the judgment reported in Lancy’s case cannot be said to be applicable in law or that it is binding for any reason whatsoever.....