2018 (3) TMI 213

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..... his appeal by assessee has been directed against the order of the Ld. CIT(A), Moradabad, dated 10th March, 2016, for the A.Y. 2009-2010, challenging the order of the A.O. in confirming the addition under section 36(1)(viia) of the I.T. Act, 1961. 2. Briefly, the facts of the case are that the A.O. passed the original assessment order under section 143(3) vide order dated 13th December, 2011 by ac .....

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..... d. 3. Learned Counsel for the Assessee submitted that since the order under section 263 of the I.T. Act, have been set aside and quashed by the Tribunal, therefore, present proceedings before A.O. and Ld. CIT(A) have become infructuous and original assessment order would survive. 4. The Ld. D.R. did not dispute the proposition advanced by the Learned Counsel for the Assessee. 5. Considering the .....

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