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2023 (6) TMI 807 - ITAT DELHIValidity of final assessment order passed by AO u/s 144C(13)/263/143(3) in pursuance to the directions of DRP - assessment order under challenge was passed in pursuance to the directions of CIT u/s 263 - Assessee submitted while deciding assessee’s appeal against the order passed u/s 263 Tribunal set aside the order passed u/s 263 and restored the assessment order, which was subjected to proceedings u/s 263 - HELD THAT:- We find, the assessment order under challenged in the present appeal was passed by the AO in pursuance to an order passed by the Learned CIT under Section 263 of the Act. It is evident, against the revisionary order passed under Section 263 of the Act, the assessee had preferred an appeal before the Tribunal. While deciding assessee’s appeal [2022 (6) TMI 1407 - ITAT DELHI] has set aside the order u/s 263 and restored the assessment order, which was subjected to revisionary proceedings. Thus, when the revision order passed u/s 263 itself, is not in existence, the consequential orders passed in pursuance to the revision order, including, the impugned assessment order cannot survive. Assessment order quashed.
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