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2014 (7) TMI 726 - HC - Income TaxRevision u/s 263 – continuity of subsequent proceeding when original order was set aside based on which order u/s 263 was passed - Held that:- The Tribunal had rightly held that the proceedings originating from the order passed u/s 263 of the Act including the assessment order made by the AO u/s 143(3) r/w section 263 of the Act had become non-est in the eyes of law – thus, no substantial question arises for consideration – Decided against Revenue.
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