2014 (7) TMI 726

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..... (3) r/w section 263 of the Act had become non-est in the eyes of law – thus, no substantial question arises for consideration – Decided against Revenue. - Income Tax Appeal No. 274 of 2012 - - - Dated:- 17-7-2014 - S. C. Dharmadhikari And B. P. Colabawalla,JJ. For the Appellant : Mr. Suresh Kumar For the Respondent : Mr. J. D. Mistry, Sr. Counsel with Mr. Atul Jasani JUDGMENT .....

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..... ating from the order passed by the Appellant under section 263 of the Act including the assessment order made by the Assessing Officer under section 143(3) r/w section 263 of the Act had become non-est in the eyes of law. In view thereof, the Appeal filed by the Assessee Bank was allowed by the ITAT. 3. The earlier order of the ITAT dated 15th July 2011 under which the order passed by the appel .....

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