HC order prevails over Contradicting orders of Tribunal

HIGH COURT OF KARNATAKA Deputy Commissioner of Income-tax Versus S. Madhava (HUF) IT Appeal Nos. 6001 to 6003 of 2012 Date of Pronouncement – 29.01.2013 JUDGMENT N. Kumar, J. The Revenue has preferred these appeals challenging the order passed by the Appellate Tribunal confirming the order dated 6.11.2009 passed by the Commissioner of Income Tax (Appeals). 2. The first assessment order was passed on 1.3.2006. There was a revision of assessment under section 263. Therefore, a fresh assessment order came to be passed on 29.12.2008. However, the order passed in revision was...