https://www.taxtmi.com/caselaws?id=776906 A revision under section 263 could not be sustained where it rested solely on the alleged failure to apply section 115BBE to an addition under section 69A, because that addition had already been deleted in appeal and the deletion affirmed by the Tribunal. Once the foundational addition ceased to exist in law, no live basis remained for revisiting the assessment on the tax-rate issue, and the revisionary power could not be exercised on a non-existent premise. The revisionary order was therefore unsustainable and the assessee succeeded. en-us Wed, 08 Jan 2025 00:00:00 +0530 Wed, 20 Aug 2025 15:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776906 A revision under section 263 could not be sustained where it rested solely on the alleged failure to apply section 115BBE to an addition under section 69A, because that addition had already been deleted in appeal and the deletion affirmed by the Tribunal. Once the foundational addition ceased to exist in law, no live basis remained for revisiting the assessment on the tax-rate issue, and the revisionary power could not be exercised on a non-existent premise. The revisionary order was therefore unsustainable and the assessee succeeded. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776906