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2019 (8) TMI 619 - MADRAS HIGH COURTReopening of assessment u/s 147 - ITAT upheld the reopening but deleted addition on merit - revenue not filed appeal against deletion of addition on merit - HELD THAT:- Substantial question of law framed for consideration is not required to be answered in the light of the fact that the Tribunal granted relief to the assessee on the merits of the case. However, with regard to the reopening of assessment under Section 147 of the Act, the Tribunal held against the assessee, as against which, the above appeals have been preferred. It is further submitted that the Revenue has not preferred any independent appeal questioning the order of the Tribunal, which was decided on merits in favour of the assessee. Issue raised in these appeals has become academic and it is not required to be answered, as the assessee succeeded before the Tribunal and it has become final. Further, the Revenue has not preferred any appeal on the finding rendered in that regard on merits.
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