2018 (3) TMI 213

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..... infructuous because the order under section 263 have been quashed by the Tribunal. Assessee, therefore, correctly stated that since the order under section 263 have been set aside by the Tribunal, therefore, original assessment order would survive. We, accordingly, set aside the orders of the authorities below and quash the resultant proceedings under section 143(3)/263 of the I.T. Act. - Decided .....

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..... n 263 of the I.T. Act with regard to the deduction claimed under section 36(1)(viia) of the I.T. Act. The Ld. CIT, Moradabad, vide order dated 19th February, 2013, under section 263 of the I.T. Act, set aside the assessment order and restored the matter to the file of A.O. to re-examine the deduction claimed under section 36(1)(viia) of the I.T.Act. The order under section 263 remained subject mat .....

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..... view that since the A.O. passed the order in pursuance to the directions issued under section 263 of the I.T. Act and passed the assessment order under section 143(3)/263 dated 24th October, 2013, therefore, the present proceedings before the authorities below have become infructuous because the order under section 263 have been quashed by the Tribunal. Learned Counsel for the Assessee, therefore .....

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