TMI Blog2019 (11) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... passed under section 143 of the Act read with section 263 would not survive - HELD THAT:- Appellant is not able to point out to us whether or not any appeal has been filed against the order of the Tribunal dismissing Revenue s appeal arising from the order of the Assessing Officer giving effect to order passed under section 263 of the Act. If no appeal is filed against the said order, then prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Income Tax Appellate Tribunal (Tribunal). The impugned order dated 9 March 2016 is in respect of assessment year 2006-07. 2. The Revenue has urged the following question of law for our consideration: (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in cancelling the order of the CIT under section 263, failing to note t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax (Appeals) allowed the said benefit and the Tribunal by the impugned order itself upheld the benefit granted under section 80-IB(10) of the Act. It was in the above view that the impugned order of the Tribunal for the assessment year 2006-07 held that the issue was debatable. Therefore, the occasion to exercise revisional power under section 263 would not arise. 4. The grievance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) [CIT(A)], which emanated from the order of the Assessing Officer giving effect to the order passed under section 263 of the Act by the Commissioner of Income Tax. The Assessing Officer in his order under section 143(3) read with section 263 of the Act held in favour of the Revenue. In appeal, the CIT(A) held that the respondent is entitled to benefit of section 80-IB(10) for the assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on not any appeal has been filed from the impugned order of the Tribunal to the extent it dismisses the Revenue s appeal from the order of the CIT(A) arising from the order of assessment under section 143 read with section 263 of the Act for the assessment year 2006-07. 9. Therefore, at the request of Mr.Pinto, appeal is adjourned to 25 November 2019. - - TaxTMI - TMITax - Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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