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2018 (2) TMI 1651 - HC - Income TaxCancelling the order passed by the A.O. under Section 143(3) r.w.s. 263 by ITAT - Held that:- In the above facts, the Tribunal dismissed the appeal of the Revenue as the substratum of the order dated 9th December 2011 under Section 143(3) read with Section 263 of the Act passed by the Assessing Officer viz. the order dated 30th March 2009 of the Commissioner of Income Tax stood quashed. This case is covered by the legal maxim 'Sublato Fundamento Cadit Opus' i.e. when foundation is removed the superstructure falls. No substantial question of law.
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