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ITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside
Case Law Details
- Case Name
- U.P Rajya Vidyut Utpadan Nigam Limited Vs DCIT (ITAT Lucknow)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Lucknow
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U.P Rajya Vidyut Utpadan Nigam Limited Vs DCIT (ITAT Lucknow)
ITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside; Appeals Remanded / Rendered Infructuous Accordingly
The Lucknow Bench of the ITAT disposed of a batch of cross-appeals involving U.P. Rajya Vidyut Utpadan Nigam Ltd. for AY 2012-13, arising from (i) the original assessment u/s 143(3) and (ii) a consequential assessment passed pursuant to a PCIT’s revision order u/s 263.
The Tribunal noted that the PCIT’s order under section 263 had already been set aside by the ITAT in earlier proceedings. As a n...
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