https://www.taxtmi.com/caselaws?id=441181 Writ petitions challenging a notice and order under Section 163 of the Income-tax Act, 1961, along with consequential proceedings under Section 263, became infructuous after the Tribunal quashed the Section 163 order and treated it as non est. With the foundational order already set aside, the basis for the impugned proceedings no longer survived, leaving nothing for the High Court to annul in the writ jurisdiction. The petitions were therefore disposed of. en-us Tue, 25 Jul 2023 00:00:00 +0530 Thu, 03 Aug 2023 07:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441181 Writ petitions challenging a notice and order under Section 163 of the Income-tax Act, 1961, along with consequential proceedings under Section 263, became infructuous after the Tribunal quashed the Section 163 order and treated it as non est. With the foundational order already set aside, the basis for the impugned proceedings no longer survived, leaving nothing for the High Court to annul in the writ jurisdiction. The petitions were therefore disposed of. Case-Laws Income Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441181