https://www.taxtmi.com/caselaws?id=462424 ITAT Delhi held that revision orders u/s 263 based on invalid assessment orders u/s 153A were void ab-initio. The Revenue's own documents from assessment records could not be treated as "Additional Evidence" under Rule 29. Since no search warrant was issued against the assessee, the underlying s.153A orders were illegal and unlawful. Applying the principle that when foundation is removed, superstructure must fall, the consequent s.263 orders for AY 2013-14 and 2015-16 were quashed. Assessee's appeal allowed. en-us Wed, 22 May 2024 00:00:00 +0530 Sat, 21 Jun 2025 19:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462424 ITAT Delhi held that revision orders u/s 263 based on invalid assessment orders u/s 153A were void ab-initio. The Revenue's own documents from assessment records could not be treated as "Additional Evidence" under Rule 29. Since no search warrant was issued against the assessee, the underlying s.153A orders were illegal and unlawful. Applying the principle that when foundation is removed, superstructure must fall, the consequent s.263 orders for AY 2013-14 and 2015-16 were quashed. Assessee's appeal allowed. Case-Laws Income Tax Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462424