2022 (6) TMI 834

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....spondents : D. Anand, Advocate ORDER PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals) 19, Chennai, dated 31.12.2019 relevant to the assessment year 2011-12. 2. The appeal filed by the Revenue is delayed by 4 days in filing the appeal before the Tribunal, for which, the Department has filed a petiti....

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....sessment by his order dated 28.03.2018. Subsequently, the Assessing Officer completed the assessment order under section 143(3) r.w.s. 263 of the Act dated 31.12.2018. Meanwhile, against the order under section 263 of the Act, the assessee preferred further appeal before the Tribunal. Vide order in I.T.A. No. 1745/Chny/2018 dated 18.09.2019, the Tribunal quashed the revision order passed under sec....

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....assessee has submitted that once the order passed under section 263 of the Act has been quashed by the Tribunal, the assessment order passed under section 143(3) r.w.s. 263 of the Act has no legs to stand. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. In this case, against the revision order under section 263 of the Ac....