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2011 (10) TMI 465 - HC - Income TaxProceedings emanating from the revision order u/s 263 - Whether Tribunal is justified in allowing appeal of the Income-tax Department against the order of the CIT(Appeals) which has become non est and infructuous in law - Held That:- Once the orders u/s 263 passed by the CIT have been set aside by the Tribunal, it could not have allowed the appeal of the Revenue arising out of the order of the CIT. The entire proceedings, after quashing the order under section 263 were infructuous - Decided in favor of assessee.
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