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2023 (7) TMI 807 - BOMBAY HIGH COURTRevision u/s 263 - order passed by the Tribunal which inter alia set aside the order passed u/s 263 was carried in appeal by the revenue before this Court in the proceedings which has been admitted by a coordinate Bench of this Court [2018 (10) TMI 1999 - BOMBAY HIGH COURT] - HELD THAT:- It appears from the Tribunal’s order [2015 (7) TMI 1208 - ITAT PUNE] that the assessee had not asserted any plea on jurisdiction of the CIT to invoke Section 263 proceedings but on the contrary paragraph 12 of the said order reproduces submissions of the assessee only on merits of the case. In view of the our above observations we are not inclined to accept the contentions of assessee, that the orders of this Court [2018 (10) TMI 1999 - BOMBAY HIGH COURT] when in paragraph 2 thereof observes that the Court should not re-open the finding of the Tribunal that Section 263 of the Act was not attracted, would put a quietus to the issue. It is on the above conspectus, the present proceedings are required to be considered as to whether the Tribunal is correct in disposing of the appeal on the ground that it had become infructuous. Admit on the following substantial question of law: “Whether the Tribunal in disposing of the assessee’s appeal by the impugned order could have ignored that the order under Section 263 proceedings were not set aside by the tribunal on the issue of jurisdiction but on adjudication on its merits.”
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