https://www.taxtmi.com/caselaws?id=306445 The appeal by Revenue and cross objection by the assessee against the order of CIT(A)-III, Chennai under section 263 of the Act were dismissed by the Tribunal. The Tribunal found the revisionary proceeding to be struck down in a previous order, rendering the appeal and cross objection infructuous as the assessment made based on the revisionary order ceased to exist. The Tribunal clarified that in case of revival of any order, all connected matters would also be revived, dismissing concerns raised by the assessee's representative. Ultimately, both the appeal and cross objection were dismissed. en-us Mon, 12 Dec 2011 00:00:00 +0530 Tue, 31 Jan 2023 10:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306445 The appeal by Revenue and cross objection by the assessee against the order of CIT(A)-III, Chennai under section 263 of the Act were dismissed by the Tribunal. The Tribunal found the revisionary proceeding to be struck down in a previous order, rendering the appeal and cross objection infructuous as the assessment made based on the revisionary order ceased to exist. The Tribunal clarified that in case of revival of any order, all connected matters would also be revived, dismissing concerns raised by the assessee's representative. Ultimately, both the appeal and cross objection were dismissed. Case-Laws Income Tax Mon, 12 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306445