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2018 (5) TMI 2083 - AT - Income TaxRevision u/s 263 - revision initiated agaist orders infructuous/non-est in the eyes of law - HELD THAT:- In the instant case, there is no ambiguity that the order passed by Ld. CIT u/s 263 of the Act in the case of assessee pertaining to assessment year 2009-10 was quashed [2016 (4) TMI 122 - ITAT AHMEDABAD] - there remains no doubt that the order passed by Ld. CIT u/s 263 of the Act was held as unsustainable. Therefore, the order passed in consequent to the direction issued u/s 263 of the Act becomes infructuous. Hence, we find no reason to interfere in the order passed by the ld. CIT(A) on the ground that the consequential order passed u/s 143(3)/263 of the Act is not maintainable and thus the appeal filed becomes infructuous - Decided against revenue.
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