TMI Blog1998 (11) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... referred by the Income-tax Appellate Tribunal, Ahmedabad Bench "C", arising out of its decision in Income-tax Appeals Nos. 2240 and 2241/Ahd. of 1981 as required by the Commissioner of Income-tax, Ahmedabad: "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the order dated February 8, 1979, passed by the Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue by his order dated February 8, 1979, and the Income-tax Officer was directed to make fresh assessments. The order under section 263 was ultimately set aside by the Tribunal. Against the order of the Tribunal setting aside the order under section 263 passed by the Commissioner of Income-tax, the order of the Tribunal was made the subject matter of reference before this court, and the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der under section 263 was the subject-matter of Income-tax Reference No. 113 of 1982. The same has been decided by this court on October 8, 1993, answering the questions in favour of the assessee and against the Revenue. There cannot be any doubt about the proposition that once the original assessments have come into force unless the same are set aside in accordance with law in appropriate proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w, namely, the order passed in consequence thereof, must also fail. As has been noticed above, the order passed by the Commissioner under section 263 was set aside by the Tribunal and on further reference, the High Court has found the order of the Tribunal to be justified in that regard. We therefore, have no hesitation in answering the questions referred to us in the affirmative, that is to say ..... X X X X Extracts X X X X X X X X Extracts X X X X
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