TMI Blog2003 (7) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... 1997. As common issues are involved, these appeals were heard together and are being disposed of through this consolidated order for the sake of convenience. 2. The main ground of appeal raised by the Revenue is as under: "On the facts and in the circumstances of the case, the CIT(A) has erred in annulling the order under s. 143(3) passed in consequence of order under s. 263 on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment was made on 18th March, 1997. The AO found a mistake apparent from record in the above order and accordingly rectified the above order vide his order under s. 154 of the Act, dt. 29th Aug., 1997. 5. The assessee impugned above order in appeal before the CIT(A) who took note of decision of Tribunal and held that reassessment framed by the AO as also order passed under s. 154 were bad in law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r s. 154 of the Act. 7. We fail to understand as to what was the purpose of making this totally unauthorised and illegal assessment in pursuance of non-existing order under s. 263. As per learned Departmental Representative's own submission, the matter is pending before the Hon'ble High Court in a reference application. If reference application is allowed in favour of the Revenue and order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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