2015 (9) TMI 1703

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..... 009. Sublato fundamento cadit opus meaning thereby that in case the foundation is removed,super structure falls. In the present case also the foundation i.e. order made u/s. 263 has been removed by the Tribunal in ITA No.23/Mum/2012, hence the structure i.e. the assessment made u/s. 143(3) r.w.s 263 of the Act falls. Hence, the appeal filed by the assessee becomes otiose. - ITA No. 1100/Mum .....

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..... 012, qua para 27 and 28 of its order has held the revision proceedings infirm and illegal and consequentially restored the regular assessment dated 31.10.2009. 3. Sublato fundamento cadit opus meaning thereby that in case the foundation is removed,super structure falls. In the present case also the foundation i.e. order made u/s. 263 has been removed by the Tribunal in ITA No.23/Mum/2012, hen .....

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