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2013 (10) TMI 1424 - AT - Income TaxOrder passed u/s. 263 annulled - Held that:- As the order passed u/s. 263 of the Act dated 29.3.2011 was quashed by the Tribunal for A.Y. 2006-07, there is no surviving order so as to pass consequential order in terms of section 143(3) r.w.s. 263 of the Act. Hence, the CIT(A) is justified in annulling the assessment order dated 30.6.2011 passed u/s. 143(3) r.w.s. 263 of the Act. The ground taken by the Revenue is rejected.
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