https://www.taxtmi.com/caselaws?id=418438 Section 263 cannot be invoked to revise an order that has already been set aside and is no longer operative in law. As the demand under sections 201(1) and 201(1A) in the assessee's own case had earlier been deleted, there was no live assessment order for the Commissioner to revise. The Tribunal treated the revisional action as directed against an inoperative order and held the invocation of section 263 unsustainable, quashing the revisionary order in favour of the assessee. en-us Tue, 28 Dec 2021 00:00:00 +0530 Thu, 17 Feb 2022 07:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418438 Section 263 cannot be invoked to revise an order that has already been set aside and is no longer operative in law. As the demand under sections 201(1) and 201(1A) in the assessee's own case had earlier been deleted, there was no live assessment order for the Commissioner to revise. The Tribunal treated the revisional action as directed against an inoperative order and held the invocation of section 263 unsustainable, quashing the revisionary order in favour of the assessee. Case-Laws Income Tax Tue, 28 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418438