TMI Blog2012 (4) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... te ORDER PER G.D.AGRAWAL, VP : This appeal by the Revenue is directed against the order of learned CIT(A)-XIII, New Delhi dated 16th November, 2011. 2. The only ground raised by the Revenue reads as under:- On the facts and circumstances of the case and in law, the ld.CIT(A) has erred in quashing the order passed by AO u/s 263/143(3) of the I.T.Act, 1961. 3. We have hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11, in ITA No.973/2011, held as under:- 12. In view of the aforesaid, we answer the question of law framed above in negative i.e. in favour of the Revenue and against the assessee. The CIT will pass a fresh order under Section 263 of the Act after hearing the assessee. The contentions and issues raised by the assessee will be dealt with by the CIT. He shall also examine whether the issue in qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the matter is restored back to the file of the CIT for passing a fresh order. Thus, when the order under Section 263 dated 31.12.2009 does not survive, the assessment order dated 28.12.2010 passed in pursuance to the order under Section 263 dated 31.12.2009 cannot survive. We, therefore, hold that learned CIT(A) was justified in quashing the assessment order dated 28.12.2010. However, before we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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