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ITAT dismissed the revenue's appeal, affirming the CIT(A)'s order. The Tribunal held that the consequential assessment order was invalid since the original order under section 263 was set aside. The DR's argument regarding a pending appeal before the High Court was rejected, as no stay order was produced. The Tribunal found the CIT(A)'s reasoning sound and confirmed the assessee's exemption claim, ultimately upholding the lower appellate authority's decision and dismissing the revenue's appeal.
ITAT dismissed the revenue's appeal, affirming the CIT(A)'s order. The Tribunal held that the consequential assessment order was invalid since the original order under section 263 was set aside. The DR's argument regarding a pending appeal before the High Court was rejected, as no stay order was produced. The Tribunal found the CIT(A)'s reasoning sound and confirmed the assessee's exemption claim, ultimately upholding the lower appellate authority's decision and dismissing the revenue's appeal.
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