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2019 (1) TMI 99 - AT - Income TaxValidity of proceedings u/s 153C - income in these appeals has been assessed to tax in the hands of FIIT JEE Ltd - Held that:- We set aside the orders of the lower authorities and remand the matter back to the file of the Assessing Officer for verification whether the income assessed in the hands of the assessee has been assessed in the hands of FIIT JEE Ltd. and due tax has been collected by the department. If the Assessing Officer finds on verification that the income has been assessed in the hands of FIIT JEE Ltd. and due tax has been collected then he should delete the income in the hands of the assessee. Thus, the grounds of appeal of the assessees in all the years are allowed for statistical purposes.
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