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2018 (3) TMI 727 - AT - Income TaxAssessment u/s 153(A) - Disallowance of expenditure u/s 14A - Held that:- We are of the view that the appeal against the order dated 20.06.2012 and passed u/s 143(3) of the Act does not become infructuous, consequent to the search action u/s 132 in the case of the assessee on 11.10.2012 as per the second proviso to section 153A the assessment completed prior to the search action will not abate. Therefore the CIT(A) should be directed to decide the appeal of the assessee filed against the order dated 20.06.2012 passed u/s 143(3) on merits. The order of CIT(A) is accordingly set aside and the CIT(A) is directed to consider the appeal of the assessee on merits after affording opportunity of being heard to the assessee. Appeal of the assessee as allowed for statistical purpose.
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