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2018 (5) TMI 149 - HC - Income TaxReopening of assessment validity - Held that:- The apprehension of the appellant – assessee is that the order of the Tribunal in not considering the cross objections filed by the assessee on merits would come in the way of the appellant, in the event revenue prefers an appeal and the matter to be decided on merits of the case. The Tribunal has dismissed the appeal filed by the revenue on merits of the case. The question what was required to be considered by the Tribunal was the claim of the assessee that the reopening of the assessment is not valid and on merit also though several grounds were urged, the same was not adjudicated, cannot be a ground for the assessee to prefer this appeal merely on apprehension. It is true that the revenue’s appeal being dismissed, adjudicating on the cross objections filed by the assessee would be only in the academic interest. No substantial question of law.
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