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2020 (9) TMI 230 - AT - Income TaxRevision u/s 263 - disallowance under section 14A r.w. rule 8D - HELD THAT:- In the instant case, the order u/s 263 passed by the Pr. CIT has been set aside/quashed by the ITAT ‘F’ Bench, Mumbai [2017 (4) TMI 812 - ITAT MUMBAI] for the impugned assessment year. As the Tribunal has set aside/quashed the order u/s 263 passed by the Pr. CIT-9, Mumbai , we agree with the order of the Ld. CIT(A) that the consequential assessment order u/s 143(3) r.w.s. 263 dated 24.09.2016 does not survive. - Decided against revenue.
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