Addition by AO u/s. 143(3) r.w.s. 263 doesn’t survive as order passed u/s. 263 quashed

Sun Developers and Builders Private Limited Vs ITO (ITAT Raipur) ITAT Raipur held that since order passed by Pr. CIT u/s. 263 is quashed the addition made by AO u/s. 143(3) r.w.s 263 does no more survive. Therefore, appeal of the assessee allowed and addition made by AO liable to be quashed. Facts- The Pr. CIT after culmination of the assessment proceedings called upon the assessee company to put forth an explanation as to why the assessment order passed by the A.O u/s. 143(3) of the Act, dated 31.03.2016 may not be revised, for the reason, that the A.O had without carrying out any verificatio...