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2019 (11) TMI 938 - HC - Income TaxRevision u/s 263 - claim for the benefit of section 80-IB(10) - Revenue’s appeal before the Tribunal was dismissed on the ground that on merits itself the order under section 263 of the Act was set aside and, therefore, the impugned assessment order for the assessment year 2006-07 passed under section 143 of the Act read with section 263 would not survive - HELD THAT:- Appellant is not able to point out to us whether or not any appeal has been filed against the order of the Tribunal dismissing Revenue’s appeal arising from the order of the Assessing Officer giving effect to order passed under section 263 of the Act. If no appeal is filed against the said order, then prima facie, the entire exercise of admitting this appeal would become academic. Mr.Pinto seeks time to take instructions whether on not any appeal has been filed from the impugned order of the Tribunal to the extent it dismisses the Revenue’s appeal from the order of the CIT(A) arising from the order of assessment under section 143 read with section 263 of the Act for the assessment year 2006-07. Appeal is adjourned to 25 November 2019.
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