https://www.taxtmi.com/caselaws?id=274702 When a revisionary order under Section 263 is set aside, any assessment order made solely in pursuance of that revision and the consequential appellate order lose independent legal existence and are treated as non est. The downstream orders cannot survive once the foundational revisionary order disappears, because their validity depends entirely on that basis. The Tribunal accordingly held that the consequential assessment and appellate orders were unsustainable and set them aside in favour of the assessee. en-us Tue, 20 Jan 2015 00:00:00 +0530 Thu, 30 Aug 2018 05:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274702 When a revisionary order under Section 263 is set aside, any assessment order made solely in pursuance of that revision and the consequential appellate order lose independent legal existence and are treated as non est. The downstream orders cannot survive once the foundational revisionary order disappears, because their validity depends entirely on that basis. The Tribunal accordingly held that the consequential assessment and appellate orders were unsustainable and set them aside in favour of the assessee. Case-Laws Income Tax Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274702