TMI Blog2019 (12) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal was pleased to set aside the revisional order of the ld. Pr. CIT on 06.04.2016. Consequently the order of the AO passed giving effect to the ld. Pr. CIT s order dated 30.03.2015 became ab-initio-void and resultantly non-est in the eyes of law. The principle applicable is based on legal maxim Sublato Fundamento Credit Opus meaning, in case a foundation is removed, the superstructure fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 20-12-2019 - Shri A. T. Varkey, JM Dr. A.L. Saini, AM For the Appellant Sh. Supriyo Pal, JCIT, Sr. DR For the Respondent Sh. Manish Tiwari, FCA. ORDER Per Shri A.T.Varkey, JM: These are appeals preferred by the Revenue against the order of the CIT(A)-3, Kolkata dated 13.11.2018 u/s 250 of the Income Tax Act, 1961 (hereinafter the Act ) for Assessment Years (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer dated 29.01.2016 as non-est without considering the facts of the case based on its merit? (c) Whether the CIT(A) is justified in facts and in law to declare the impugned revision assessment order of the Assessing Officer dated 29.01.2016 as non-est and is justified allowing the appeal of assessee against order u/s.263 in technical ground without justifying the legislative intention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly non-est in the eyes of law. The principle applicable is based on legal maxim Sublato Fundamento Credit Opus meaning, in case a foundation is removed, the superstructure falls. In the case of Badrinath vs Government Of Tamil Nadu And Ors. AIR 2000 SC 3243 Hon ble Supreme Court held that once the basis of a proceeding is gone, all consequential orders and acts would fall on the ground automatic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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