https://www.taxtmi.com/caselaws?id=207717 An appeal arising from a revisional order under section 263 of the Income-tax Act and the resulting fresh assessment was treated as factually infructuous because the assessee had pursued the statutory remedy without obtaining a stay, and the consequential assessment had already been completed. The Court declined to decide the jurisdictional challenge at that stage, noting that the regular appeal against the subsequent assessment remained available and all contentions could still be raised there. The appeal was therefore disposed of without prejudice, with all legal issues expressly kept open for determination in the appropriate proceedings. en-us Fri, 12 Nov 2010 00:00:00 +0530 Thu, 22 Dec 2011 06:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207717 An appeal arising from a revisional order under section 263 of the Income-tax Act and the resulting fresh assessment was treated as factually infructuous because the assessee had pursued the statutory remedy without obtaining a stay, and the consequential assessment had already been completed. The Court declined to decide the jurisdictional challenge at that stage, noting that the regular appeal against the subsequent assessment remained available and all contentions could still be raised there. The appeal was therefore disposed of without prejudice, with all legal issues expressly kept open for determination in the appropriate proceedings. Case-Laws Income Tax Fri, 12 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207717