2010 (2) TMI 1328 - AT - Income Tax

Summary

The Appellate Tribunal ITAT Delhi ruled in favor of the assessee, stating that the appeal of the revenue against the order of Ld. CIT(A) for the assessment year 2003-04 became redundant as the order passed by the Ld. Commissioner under section 263 was quashed by the Tribunal in ITA No. 2070/D/2008. The appeal of the revenue was dismissed as the assessment order no longer stood valid.