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2020 (4) TMI 460 - AT - Income TaxAssessment u/s 153A - disallowing the claim under Section 80IA(iv)(4) - Whether no incriminating material was seized as claimed by the assessee? - AR has made submissions that the CIT(Appeals) has not adjudicated the ground of appeal on jurisdictional issue where there is no incriminating material seized during the search and therefore claim of deduction under Section 80IA (4)(iv) is bad in law and also submitting the Paper Book to support his submissions - HELD THAT:- We found strength in the submissions of learned Authorised Representative and on perusal of the CIT(Appeals) order, there is no adjudication or findings by the CIT(Appeals) on the Ground of appeal No.2.2 as referred in the above paragraph raised by the assessee before the CIT(Appeals). Therefore considering the principles of natural justice, we set aside the order of CIT(Appeals) and restore the disputed issue to the file of CIT(Appeals) to adjudicate the legal ground on the jurisdiction of the Assessing Officer first in assessment made under Section 153A of the Act where no incriminating material was seized as claimed by the assessee. If the assessee does not succeed, the CIT(Appeals) shall pass the order on merits with speaking order on merits with findings. Accordingly, the grounds of appeal of the assessee are allowed for statistical purposes.
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