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2019 (1) TMI 638 - AT - Income TaxAssessment u/s 153C - Held that:- CIT (A) has decided the appeals in favour of the assessee/s by holding that since there was no incriminating material found during the course of search and seizure which could be said to be belonging to the assessee/s, there cannot be any additions in the hands of the assessee/s. On the other hand, he has confirmed the additions on merits. This is contrary to the settled legal position that if the appeals are allowed on the legal ground, then additions on merits cannot be sustained. CIT (A) has, thus, given contradictory findings in the same appellate order. Further, it is also settled law that an order giving effect to the appellate order is also appealable u/s 246A of the Act. Respectfully placing reliance on the judgment of Caltex Oil Refining (India) Ltd. vs. CIT (1992 (12) TMI 23 - BOMBAY HIGH COURT), we hold that the Ld. CIT (A) was legally incorrect in holding that the appeal effect order is not appealable and, therefore, his action of dismissing the assessee’s appeals in limine cannot be upheld. Accordingly, we restore all the four appeals to the file of the Ld. CIT (A) to reconsider the assessee’s appeals which have been filed against the order of the AO giving effect to the order of the Ld. CIT (A). - Appeals of the assessee allowed for statistical purposes.
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