Consequential assessment order and duplicate appeal dismissed as infructuous after the revisional order was quashed.

An assessment order passed under section 143(3) read with section 263 was treated as consequential to the revisional order, so once the revisional order had been quashed, the challenge to that assessment order no longer survived and the appeal became infructuous. A parallel appeal arising from the same first appellate order and identical facts was treated as a duplicate filing with no separate cause of action, and it was also dismissed as infructuous.

---

---

Issues: Whether the Revenue's appeal against the assessment order passed in consequence of a revisional order under section 263 survived after the revisional order had been quashed, and whether the parallel appeal filed on the same cause of action was maintainable.

Analysis: The assessment order under section 143(3) read with section 263 was found to be consequential to the revisional order. Since the revisional order had already been quashed, the challenge to the consequential assessment order did not survive. The parallel appeal was found to be a duplicate filing arising from the same first appellate order and identical facts, and therefore had no separate cause of action.

Conclusion: The Revenue's appeal against the consequential assessment order was infructuous and dismissed. The duplicate appeal was also dismissed as infructuous.

---