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2010 (12) TMI 56 - ALLAHABAD HIGH COURTSearch - took place in the premises of the assessee - assessee filed his return showing nil income - Assessing Officer (the AO) assessed the income of the assessee at Rs. 30,31,226/ - Held that: - appeal of the Department was in the proceedings arising of the assessment made in pursuance of the order of the CIT (A) dated 1.4.2003 under section 263 of the Act. It is not disputed that this order under section 263 of the Act has been set aside by the Tribunal - No appeal has been filed against this order. In view of the this the entire proceedings in pursuance of this order had become void - Tribunal rightly dismissed the appeal of the Department as infructuous and allowed the appeal of the assessee and remanded the case to the Commissioner(Appeals) to decide his appeal against the order - Appeal is dismissed
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