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2021 (7) TMI 1163 - ITAT AHMEDABADAssessment u/s 153A - jurisdiction of the AO - HELD THAT:- We are of the view that addition made by the AO has already been deleted by the CIT(A) on merit. The order of the CIT(A) has not been challenged by the Revenue in further appeal - adjudication of legal issue at this stage would only an academic exercise. It is not going to materially affect the assessee in any manner. No other proceedings, in consequence to this proceeding qua the assessee are pending. We do not deem it necessary to devote time energy for resolving an academic litigation. To our mind, to some extent this appeal of the assessee has become redundant. We observe that dismissal of this appeal will not cause any prejudice to other assessee, who may challenge identical notice on account of search conducted at Barter. It will not affect the case of the AO qua other assessees. In future, on account of some proceedings for adjudication on the validity of the notice arises, then the assessee will be at liberty to apply for recall of this order, and may press this ground of appeal. With the above observation, this appeal is dismissed.
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