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2010 (8) TMI 1017 - AT - Income Tax
Extract:
....... for all the three years on merits. 34. Coming to the legal arguments on the additional ground i.e. jurisdiction u/s 153A, as we have decided the issue in favour of the assessee on merits, a decision on the same would be an academic exercise. Thus we do not given any finding on this issue. 35. In the result, the appeals of the assessee are allowed.