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2019 (3) TMI 897 - MADRAS HIGH COURTAssessment in remand - Tribunal remanded the case to AO to confine to determination of undisclosed income only on “net asset” basis based on the materials and evidences found during the course of search, if it is not reflected in the regular books of accounts.with certain direction - During the pendency of appeal before High Court AO passed the order - HELD THAT:- In view of the remand proceedings being concluded by the direction of the Tribunal, the present Tax Case filed by the Revenue has become infructuous. Accordingly, the Tax Case is dismissed as infructuous.
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