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2021 (4) TMI 786 - KARNATAKA HIGH COURTAssessment u/s 153A - search in the premises of the assessee as well under Section 132 of the Act - Application u/s 154 - Assessee submitted that the tribunal did not adjudicate the controversy involved in the appeal on merits - It is also urged that an opportunity should be given to the assessee for submitting the documents to show that addition could not be made in the hands of the assessee. - HELD THAT:- It is not in dispute that subsequently, the Commissioner of Income Tax (Appeals) has allowed the petition filed by the assessee under Section 154 of the Act and has granted the relief to the assessee. From the relevant extract of para 19 of the order of the tribunal it is evident that despite opportunity being available to the assessee before the tribunal, the as. Has not produced any material before the tribunal. Apart from this, in the fact situation of the case, in our considered opinion, the relief has already been granted to the assessee in proceedings under Section 154 of the Act, therefore, the challenge to the impugned order has been rendered academic. It is therefore not necessary for us to adjudicate the validity of the order dated 14.07.2017 passed by the tribunal and to answer the substantial questions of law.
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