No section 263 revision if Assessment Order Itself turns to be Null & Void

Jignesh Lilachand Shah Vs PCIT (ITAT Ahmedabad) Issue: Once it is held that the assessment order itself is null and void, can such assessment order be the subject matter of revision under section 263 of Income Tax Act? It is a well-settled principle of law that once the assessment order passed itself is null and void, the same cannot be the subject matter revision under section 263 of the Act. In the case of Pioneer Distilleries Limited Vs Pr. CIT ITA No. 479/PUN/2017(ITAT Pune) the ITAT held that revisionary jurisdiction cannot be exercised against Void order. In this case, the ITAT held that...