1993 (9) TMI 349

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..... o an single question on the order sheet which is in the following terms: Whether, when the Commissioner has set aside the assessment under section 263, the appeal filed by the assessee before Commissioner (Appeals) becomes infructuous ? 2. We have heard Shri Vikram Gulati, the learned counsel for the assessee, and Shri Shekhar Srivastava for the department. 3. The relevant year for the .....

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..... ppeal before the Tribunal but the said appeal has been dismissed. Aggrieved, he filed an application under section 256(1) in which the question has been referred to us. In our opinion, since the Commissioner had set aside the assessment by his order dated 1-2-1980 under section 263 the appeal of the assessee became infructuous. As such, the Commissioner (Appeals) and the Tribunal wrongly held that .....

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