SRF LTD.,,GURGAON vs. DCIT-LTU, NEW DELHI

PER AMIT SHUKLA, J.M

In the aforesaid appeal, Ld. Counsel for the assesee submitted that the Ld. CIT(A) has deleted the entire addition / disallowances made and assessee in its appeal has only challenged the reopening of assessment u/s 148. Since department is not preferred any appeal before the Tribunal, therefore, the legal issues raised have become infructous. Accordingly, appeal of the assessee should be dismissed as infructous. Ld. DR could not controvert that the department has not filed any appeal despite opportunity was given by this bench to find