2017 (11) TMI 1932

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..... nd void ab initio. Since we have decided the legal issue in favour of the assessee therefore, no separate findings are being given for the other issues raised by the assessee on merit. In view of the annulment of the assessment and setting aside of the impugned order of the Ld.CIT(A), nothing survives for consideration in this appeal as such while respectfully following the same, we dismiss thi .....

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..... -. Both the assessee and the Revenue preferred appeals against such order. 3. At the outset, Ld.AR brought to our notice that the appeal preferred by the assessee in ITA No.5409/Del/2014 was heard and disposed of by a Coordinate Bench of this Tribunal vide order dated 30.09.2015 set aside the impugned order of the Ld.CIT(A) and held that the procedure contemplated u/s 144 of the Act was violate .....

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..... gs are being given for the other issues raised by the assessee on merit. 5. In view of the annulment of the assessment and setting aside of the impugned order of the Ld.CIT(A), nothing survives for consideration in this appeal as such while respectfully following the same, we dismiss this appeal of the Revenue. 6. In the result, the appeal of the Revenue is dismissed. The order is pronou .....

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