2021 (10) TMI 1198

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.... , JM These assessee's three appeals ITA Nos. 438, 439 & 440/Hyd/2020 arise against the CIT(A)-11, Hyderabad's separate orders; dated 25-02-2020 passed in case Nos. 10074, 10019 & 10076/2019-20/CIT(A)-11/Hyd/2019-20, involving proceedings u/s. 143(3) r.w.s. 153A in A.Y. 2012-13 and u/s. 143(3) r.w.s. 263 and u/s. 143(3) r.w.s. 153A of the Income Tax Act, 1961 [in short, 'the Act']....

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....her observe that the CIT(A)'s order in A.Y. 2012-13's appeal ITA No. 438/Hyd/2020 has not adjudicated the instant issue on merits. We therefore hold that the impugned addition made in Section 143(3) r.w.s. 153A assessment is not liable to be sustained since not based on any incriminating material and the same had already been made in Section 143(3) assessment. We therefore accept the asses....