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2019 (12) TMI 1564 - AT - Income TaxRevision u/s 263 - reopening of assessment u/s 147 initiated pursuant to the revisional order of ld. Ld. Pr. CIT-3, Kolkata, passed u/s 263 - HELD THAT:- Assessee had preferred an appeal challenging the revisional order of ld. Pr. CIT-3 dated 30.03.2015 before this Tribunal; and the Tribunal was pleased to set aside the revisional order of the ld. Pr. CIT on 06.04.2016. Consequently the order of the AO passed giving effect to the ld. Pr. CIT’s order dated 30.03.2015 became ab-initio-void and resultantly non-est in the eyes of law. The principle applicable is based on legal maxim “Sublato Fundamento Credit Opus” meaning, in case a foundation is removed, the superstructure falls. In the case of Badrinath vs Government Of Tamil Nadu And Ors. [2000 (9) TMI 1044 - SUPREME COURT] held that once the basis of a proceeding is gone, all consequential orders and acts would fall on the ground automatically which is applicable to judicial/quasi-judicial proceedings. In case in hand, the AO has passed the order dated 29.01.2016 by giving effect to the order of the ld. Pr. CIT dated 30.03.2015 and when that order of the ld. Pr. CIT has been set aside by the Tribunal by order dated 06.04.2016, the foundation of the AO’s order dated 29.01.2016 has been removed and therefore all consequential action falls and therefore the ld. CIT(A) rightly allowed the appeal of the assessee - Thus dismiss all the appeals of the Revenue.
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