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2016 (7) TMI 1635 - AT - Income TaxRevision u/s 263 - HELD THAT:- Once in the assessee’s own case [2016 (1) TMI 1469 - ITAT HYDERABAD] the ITAT has held that 263 proceedings are not sustainable, the original assessment u/s 143(3) is automatically revived. In the circumstances, the appeal against that 143(3) order before the CIT (A) gets revived. Therefore, we set aside the orders of the learned CIT (A) in all the cases and restore appeals to the file of the learned CIT (A) to adjudicate on the grounds and pass necessary orders. This order shall apply for all the appeals preferred before us herein. Therefore, in effect, all these appeals are set aside to the file of the CIT (A) for further adjudication.
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