https://www.taxtmi.com/caselaws?id=464202 Once the revisional order under Section 263 of the Income-tax Act was quashed, the assessment order passed under Section 143(3) read with Section 263 and the connected Revenue appeal lost their foundation. The proceedings were entirely consequential to the revisional order, so its disappearance meant there was no surviving live controversy for adjudication. The ITAT Delhi accordingly treated the appeal as infructuous and dismissed it. en-us Mon, 27 Jun 2022 00:00:00 +0530 Wed, 08 Oct 2025 10:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464202 Once the revisional order under Section 263 of the Income-tax Act was quashed, the assessment order passed under Section 143(3) read with Section 263 and the connected Revenue appeal lost their foundation. The proceedings were entirely consequential to the revisional order, so its disappearance meant there was no surviving live controversy for adjudication. The ITAT Delhi accordingly treated the appeal as infructuous and dismissed it. Case-Laws Income Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464202