https://www.taxtmi.com/caselaws?id=305337 The Tribunal allowed the appeal by the assessee, emphasizing that in the absence of existing additions following their deletion by the ITAT Jaipur Bench, the CIT's order under Section 263 was unsustainable. The Tribunal granted the Department liberty to pursue proceedings if the ITAT's decision on deletion of additions changed in the future. The crux of the decision rested on the lack of basis for invoking Section 263 due to the non-existence of additions at the time of the appeal. en-us Fri, 11 Sep 2020 00:00:00 +0530 Wed, 30 Nov 2022 05:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305337 The Tribunal allowed the appeal by the assessee, emphasizing that in the absence of existing additions following their deletion by the ITAT Jaipur Bench, the CIT's order under Section 263 was unsustainable. The Tribunal granted the Department liberty to pursue proceedings if the ITAT's decision on deletion of additions changed in the future. The crux of the decision rested on the lack of basis for invoking Section 263 due to the non-existence of additions at the time of the appeal. Case-Laws Income Tax Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305337