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2019 (10) TMI 196 - HC - Income TaxValidity of the notice u/s 153A - whether the ITAT was justified in the circumstances of the case in remanding the assessment back to the CIT (Appeals) in respect of the aforesaid assessment years - HELD THAT:- Since the CIT (Appeals) had already formed an opinion on the merits of the case while deciding the case in relation to the assessment year 2007- 08 and considering the fact that even according to the Tribunal, there was no need to investigate into fresh facts to adjudicate on the aspect of validity of the notice under Section 153A, we are of the view that the Tribunal should have decided all the issues raised in the appeals and the cross-objections raised before it on its own rather than remanding the proceedings to the CIT (Appeals). The remand to the CIT (Appeals), in the aforesaid background, would entail incurring of unnecessary expenditure by the parties and also prolong the proceedings. We, therefore, answer the question of law in favour of the appellant and set aside the impugned order dated 02.04.2019 with a direction to the Tribunal to proceed to decide the appeals and the cross-objections filed before it on its own.
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