https://www.taxtmi.com/caselaws?id=459183 Where an assessment order is made solely in consequence of a revisional order under section 263 of the Income-tax Act, 1961, quashing that revisional order removes the legal foundation of the assessment. The consequential assessment order then ceases to survive, and any appeal directed against it becomes redundant and not maintainable. The document states that, once the section 263 order was set aside in the assessee's earlier appeal, the revenue's challenge to the assessment order could not continue because the basis for that order had disappeared. en-us Thu, 18 Feb 2010 00:00:00 +0530 Wed, 04 Dec 2024 10:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459183 Where an assessment order is made solely in consequence of a revisional order under section 263 of the Income-tax Act, 1961, quashing that revisional order removes the legal foundation of the assessment. The consequential assessment order then ceases to survive, and any appeal directed against it becomes redundant and not maintainable. The document states that, once the section 263 order was set aside in the assessee's earlier appeal, the revenue's challenge to the assessment order could not continue because the basis for that order had disappeared. Case-Laws Income Tax Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459183