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TMI Blog2010 (4) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, liable to be dismissed. Regarding the contentions of the assessee pertaining to the consequences that may arise in future those arguments and contentions are premature. We are not to entertain anticipatory bail petitions. Therefore, we find the appeal filed by the assessee is non-est. The said appeal is also liable to dismissed. - ITA NO. 1173/BANG/2009 - - - Dated:- 22-4-2010 - DR. O.K NARAYANAN, VICE PRESIDENT J, AND SMT. P MADHAVI DEVI, JUDICIAL MEMBER J, Revenue by : Smt. Swathi S Patil, Commissioner of Income-tax Assessee by : Shri Chavali S Narayan, Chartered Accountant ORDER Per Dr. O.K Narayanan, Vice President : These two appeals are cross-appeals filed by the assessee and the Revenue respective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on order itself has been quashed by the Tribunal and there was no said order surviving. The Assessing Officer had nothing before him to revise the assessment. But, still the said legal causality was made out by the Assessing Officer. 4. When the said assessment order was taken in first appeal, obviously, the CIT(A) held that the assessing authority had no jurisdiction to act upon the revision order passed by the CIT u/s 263, as the said order has already been set aside by the Tribunal. Accordingly, CIT(A) allowed the appeal filed by the assessee and annulled the revised assessment erroneously framed by the assessing authority. In the above context, the contention of the Revenue is that the CIT has erred in setting aside the revised asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has set aside the revision order of the CIT. The said order no more exists and the Assessing Officer has no substratum to build a second round of revised assessment. We do not think that all these matters are unknown to the Assessing Authority. 7. But giving due consideration to the explanations offered by the learned senior officers appearing for the Revenue and also for the reason that the Assessing Officer might have prompted to act in a haste, only in public interest, we do not proceed further in this matter. But we wish that before jumping into such controversial games, the Assessing Officer ought to have taken advice from his seniors. 8. In result, the appeal filed by the assessee as well as the Revenue are dismissed. Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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