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2021 (7) TMI 1236 - AT - Income TaxAssessment u/s 153C - Addition u/s 69 - CIT-A deleted the addition - HELD THAT:- As decided in DHARMEN MARBLE & STONE VERSUS ACIT, CENT. CIR. 1 (2) (3) AHMEDABAD. [2021 (7) TMI 1163 - ITAT AHMEDABAD] 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. Therefore, 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. Therefore, we do not deem it necessary to devote time energy for resolving an academic litigation
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