Revision order u/s. 263 quashed as order passed in original proceeding itself is illegal: ITAT Surat

Neelkanth Quarry Works LLP Vs PCIT (ITAT Surat)

ITAT Surat held that if the order passed in the original proceeding itself is illegal, then that cannot give rise to valid revision proceedings. Thus, revision order u/s. 263 quashed as order passed u/s. 147 r.w.s. 144 & 144B is invalid.

Facts- The assessee is a Limited Liability Partnership Firm (in short, ‘LLP’). The date of incorporation of LLP was 22.06.2016. The LLP agreement was entered into by three partners namely, Mr. Pratapsingh Ranjitsing Rajput, Mr. Shailendrasingh Pratapsingh Rajput and Mrs

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