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2019 (2) TMI 2006 - ITAT MUMBAIReopening of assessment u/s 147 - Deduction u/s 10A - failure on part of the assessee in claiming wrongful claim of set off of business loss of ineligible business unit from profits of eligible business units before claiming deduction u/s 10A - HELD THAT:- CIT(A) has held that reopening is not justified. In this view of the matter when the CIT(A) has held that reopening is not justified it is amply evident that if revenue was aggrieved, it should have raised a ground in this regard. A reading of the grounds of appeal mentioned above shows that no ground challenging the ld. CIT(A)’s order on the issue of lack of jurisdiction has been raised before the ITAT. The adjudication on the merits of the issue is only of academic interest. Hence, holding that ld. CIT(A) has held the assessment to be without jurisdiction and the revenue has not challenged the same, in our considered opinion, the adjudication on merits is infructuous. Accordingly, this appeal by the revenue stands dismissed being infructuous.
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