2019 (12) TMI 1564

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..... ese are appeals preferred by the Revenue against the order of the CIT(A)-3, Kolkata dated 13.11.2018 u/s 250 of the Income Tax Act, 1961 (hereinafter 'the Act') for Assessment Years (hereinafter 'AY') 2007-08, 2008-09 and 2009-10 respectively. 2. The grounds of appeal for AY 2007-08 is considered as the lead case and the result of it will be followed for the remaining two assessment years filed b .....

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..... g Officer dated 29.01.2016 as non-est and is justified allowing the appeal of assessee against order u/s.263 in technical ground without justifying the legislative intention of sec.H5JB & 115JAA? (d) That the department craves leave to add, alter or modify any grounds of appeal in the course of Appellate-proceedings." 3. From the reading of the aforesaid grounds of appeal of the Revenue i .....

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..... il Nadu And Ors. AIR 2000 SC 3243 Hon'ble Supreme Court held that once the basis of a proceeding is gone, all consequential orders and acts would fall on the ground automatically which is applicable to judicial/quasi-judicial proceedings. Turning back to the case in hand, the AO has passed the order dated 29.01.2016 by giving effect to the order of the ld. Pr. CIT dated 30.03.2015 and when that or .....

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