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2022 (6) TMI 834 - AT - Income TaxRevision u/s 263 - subsequent proceedings of revision - HELD THAT:- As perused the materials available on record and gone through the orders of authorities below. In this case, against the revision order under section 263 of the Act, the assessee preferred further appeal before the Tribunal [2019 (9) TMI 1651 - ITAT CHENNAI] the Tribunal quashed the revision order passed under section 263 of the Act. Therefore, the subsequent assessment order passed under section 143(3) r.w.s. 263 has no legs to stand and subsequent proceedings in lieu of order under section 143(3) r.w.s. 263 of the Act stands null and void. Accordingly, the appeal filed by the Revenue is not maintainable and liable to be dismissed. Thus, the appeal filed by the Revenue is dismissed.
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