If Section 263 order not survive then assessment order in pursuance to such order cannot survive too
Case Law Details
Case Name : Deputy Commissioner of Income Tax Vs. M/s Eastern India Powertech Ltd. (ITAT Delhi)
Appeal Number : ITA No. 683/Del/2012
Date of Judgement/Order : 16/11/2011
Related Assessment Year : 2005- 06
Courts :
All ITAT ITAT Delhi
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Hon’ble Jurisdictional High Court modified the order of the ITAT and, instead of order under Section 263 having been quashed by the ITAT, set aside the matter back to the file of the CIT for passing the fresh order under Section 263. However, the fact remains that at present the order under Section 2
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