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2017 (11) TMI 1709 - HC - Income TaxRevision u/s 263 - Held that:- It is agreed between the learned counsel for the appellant and the learned counsel for the assessee that the order set aside by the Commissioner of Income Tax (Appeals) and confirmed by the Tribunal by the orders impugned in these appeals, was passed consequent upon the remand made by the Commissioner of Income Tax-I under Section 263 and that the said remand order was set aside by the Tribunal, which order in turn was affirmed by this Court by its judgment. Inasmuch as, the very order of remand in pursuance of which the Assessing Officer has passed a fresh assessment order was set aside, the consequential order of the Assessing Officer would cease to have any legs to stand.
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