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2019 (5) TMI 190 - HC - Income TaxRevision u/s 263 - Disallowance u/s 14A - non-consideration of essential points in an assessment order which might come out of non application of mind definetely makes an assessment order erroneous - HELD THAT:- Though the assessee tried to make some submission on the merits of the case like the challenging on the validity of the order passed u/s 263 we are satisfied that the Tribunal has passed the order u/s 263 holding that the order passed by the Assessing Authority exhibits non application of mind and, therefore, this Court being satisfied with the order passed by the Tribunal, at this stage, is not inclined to go into the merits of the contentions raised with regard to the order passed u/s 263. The Assessee would be free to raise contentions on merits for issue u/s 14A in appropriate appellate forum, in accordance with law. Appeal of Assessee has become infructuous, in view of later development and therefore Questions of Law framed are not required to be answered.
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