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2022 (5) TMI 1452 - AT - Income TaxRevision u/s 263 - exemption u/s 11 - HELD THAT:- As subsequently, the assessee, vide letter dated 27th April 2022, submitted the copy of order dated 26th March 2022 passed by the AO u/s 143(3) r/w section 263 of the Act, wherein the assessee’s total income has been assessed at Rs. Nil and no disallowance has been made on the issue on which proceedings under section 263 of the Act were initiated. As the Assessing Officer has now passed the order pursuant to directions issued by CIT vide impugned order, the present appeal filed by the assessee challenging the order passed by the learned CIT under section 263 of the Act is rendered academic in nature and therefore, is dismissed as infructuous. Appeal by the assessee is dismissed.
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