Quashed Section 263 revision renders later assessment orders infructuous and unsustainable once the original assessment is restored.

Where a revisional order under section 263 had already been quashed and the original assessment restored, subsequent assessment and appellate orders founded on that revision could not survive. Once the revisional order ceased to operate, the later orders lost their and became infructuous. The Tribunal accordingly set aside and quashed the impugned orders, and the departmental appeal and cross objection were disposed of.

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Issues: Whether the impugned assessment and appellate orders survived after the revisional order under section 263 had already been quashed and the original assessment restored.

Analysis: The prior revisional order under section 263 had been set aside by the Tribunal, with the result that the foundation for the subsequent proceedings no longer existed. Once the revisional order ceased to operate, the impugned orders arising therefrom could not survive and were rendered infructuous.

Conclusion: The impugned orders were set aside and quashed as infructuous, and the departmental appeal and the cross objection stood disposed of.

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