2019 (12) TMI 1564

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.... ORDER Per Shri A.T.Varkey, JM: These are appeals preferred by the Revenue against the order of the CIT(A)-3, Kolkata dated 13.11.2018 u/s 250 of the Income Tax Act, 1961 (hereinafter 'the Act') for Assessment Years (hereinafter 'AY') 2007-08, 2008-09 and 2009-10 respectively. 2. The grounds of appeal for AY 2007-08 is considered as the lead case and the result of it will be followed for....

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.... declare the impugned revision assessment order of the Assessing Officer dated 29.01.2016 as non-est and is justified allowing the appeal of assessee against order u/s.263 in technical ground without justifying the legislative intention of sec.H5JB & 115JAA? (d) That the department craves leave to add, alter or modify any grounds of appeal in the course of Appellate-proceedings." ....

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....the superstructure falls. In the case of Badrinath vs Government Of Tamil Nadu And Ors. AIR 2000 SC 3243 Hon'ble Supreme Court held that once the basis of a proceeding is gone, all consequential orders and acts would fall on the ground automatically which is applicable to judicial/quasi-judicial proceedings. Turning back to the case in hand, the AO has passed the order dated 29.01.2016 by giving e....