TMI Blog2018 (2) TMI 1651X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Income Tax Appeal No. 1069 of 2015 - - - Dated:- 13-2-2018 - M. S. Sanklecha And Riyaz I. Chagla, JJ. Mr. Sure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case and in law the Tribunal was justified in cancelling the order passed by the A.O. under Section 143(3) read with Section 263 of the Act 3 By the impugned order dated 20th January 2015 of the Tribunal, the order dated 23rd July 2015 of CIT(A) setting aside the order dated 9th December 2011 of the Assessing Officer passed under Section 143 (3) read with Section 263 of the Act was upheld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 fall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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