https://www.taxtmi.com/caselaws?id=173104 Where an assessment is set aside in revision under section 263 of the Income-tax Act, 1961 while the assessee's appeal against that assessment is still pending, the appellate proceeding cannot continue on the merits because the original assessment order no longer subsists for examination. The effect of the revisional order is that the pending appeal becomes infructuous, as there is no live assessment order before the Commissioner (Appeals) for adjudication. The issue was answered in the affirmative, in favour of the assessee and against the department. en-us Wed, 22 Sep 1993 00:00:00 +0530 Wed, 09 Sep 2015 11:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173104 Where an assessment is set aside in revision under section 263 of the Income-tax Act, 1961 while the assessee's appeal against that assessment is still pending, the appellate proceeding cannot continue on the merits because the original assessment order no longer subsists for examination. The effect of the revisional order is that the pending appeal becomes infructuous, as there is no live assessment order before the Commissioner (Appeals) for adjudication. The issue was answered in the affirmative, in favour of the assessee and against the department. Case-Laws Income Tax Wed, 22 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173104