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The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Assessee's Appeal Dismissed: Original Assessment Restored Under Income Tax Act The appeal by the assessee against the order of the CIT(A)-13, Mumbai for the assessment year 2007-08 made under section 143(3) read with section 263 of ...
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Provisions expressly mentioned in the judgment/order text.
Assessee's Appeal Dismissed: Original Assessment Restored Under Income Tax Act
The appeal by the assessee against the order of the CIT(A)-13, Mumbai for the assessment year 2007-08 made under section 143(3) read with section 263 of the Income Tax Act was dismissed by the Appellate Tribunal ITAT Mumbai. The Tribunal found that the assessment could not stand as the foundation provided by the CIT's order under section 263 had been removed in a previous proceeding. Consequently, the appeal was deemed otiose, and the original assessment dated 31.10.2009 was restored by the Tribunal.
Issues: 1. Appeal against order of CIT(A)-13, Mumbai for A Y 2007-08 made under section 143(3) r. w. s. 263 of the Act.
Analysis: The appeal before the Appellate Tribunal ITAT Mumbai was against the order of the CIT(A)-13, Mumbai, dated 23.12.2013, related to the assessment year 2007-08, which was made under section 143(3) read with section 263 of the Income Tax Act. The Tribunal noted that the original assessment order was set aside by the CIT invoking the powers under section 263 of the Act. The Tribunal further observed that the order of the CIT under section 263 was challenged by the assessee before the Tribunal, and in a previous proceeding (ITA No.23/Mum/2012), the Tribunal had found the revision proceedings to be infirm and illegal. Consequently, the Tribunal had restored the regular assessment dated 31.10.2009.
The Tribunal emphasized the principle of "Sublato fundamento cadit opus," which means that if the foundation is removed, the superstructure falls. In this context, the Tribunal pointed out that the foundation, represented by the order made under section 263, was removed by its previous order in ITA No.23/Mum/2012. Therefore, the Tribunal concluded that the assessment made under section 143(3) read with section 263 of the Act could not stand without the foundation provided by the CIT's order under section 263. Consequently, the appeal filed by the assessee was deemed otiose.
In conclusion, the Appellate Tribunal ITAT Mumbai, comprising Shri NK Billaiya, AM, and Shri Sanjay Garg, JM, pronounced the order on 28th September 2015, stating that the appeal by the assessee against the order of the CIT(A)-13, Mumbai, for the assessment year 2007-08 made under section 143(3) read with section 263 of the Act was dismissed as the foundation for the assessment had been removed by a previous order of the Tribunal.
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