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2023 (1) TMI 773 - AT - Income TaxRevision u/s 263 - CIT held that the reopening of the assessment is illegal and bad in law and liable to be quashed - HELD THAT:- Since, the re-assessment order itself has been quashed by the CIT(A) and the same is no more in existence in view of the order passed by the CIT(A) therefore, the revision order passed by the CIT(E) would not survive and liable to be quashed. We order accordingly. In case the Revenue succeed in the appeal, if any filed against the order of the CIT(A), the Revenue may seek to revive the present appeal to be decided on merits.
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