TMI Blog2021 (4) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... as been set at rest in view of the decision rendered by the Supreme Court in ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED VS.THE COMMISSIONER OF INCOME TAX ANOTHER [ 2021 (3) TMI 138 - SUPREME COURT] and the issue involved in this appeal has been answered against the Revenue and in favour of the assessee. - INCOME TAX APPEAL NO. 453 OF 2019 - - - Dated:- 18-3-2021 - THE HON' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law in holding that the order passed under section 143(3) of the Income Tax Act was erroneous and prejudicial to the interest of Revenue and consequently, amenable to the jurisdiction under section 263 of the Act on the facts and circumstances of the case? 2. Whether the Tribunal was justified in holding that the learned assessing officer before completing the assessment, has failed to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and circumstances of the case? 3. When the matter was taken up today, the learned counsel for the assessee submitted that theissue involved in this appeal has been set at rest in view of the decision rendered by the Supreme Court in Civil Appeal Nos.8733-8734/2018 between ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED VS.THE COMMISSIONER OF INCOME TAX ANOTHER,vide judgment dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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