Itxa/807/2011 Of The Commissioner Of Income Tax - 3 Mumbai v. Kankdhara Traders Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.760 OF 2010 The Commissioner of Income Tax-3 Mumbai ..... Appellants V/s. Kankdhara Traders Pvt. Ltd., ..... Respondents ---- Mr.Vimal Gupta for the appellants. Mr.J.D.Mistry, Sr.Counsel @ Mr.P.C.Tripathi i/by Raj Darak for the respondents. ---- CORAM : J.P.DEVADHAR & MRS.MRIDULA BHATKAR, JJ. DATE :8/2/ 2011 P.C. 1. In this case the Tribunal has set aside the assessment order passed under Section 143 (3) read with Section 263 of the Income Tax Act on the ground that the order of CIT under Section 263 has been set aside by the Tribunal by its order dated 5.10.2009. The appeal filed by the Revenue against the order of ITAT setting aside the order of CIT being Tax Appeal No.7000 of 2010 has been dismissed by us today. Since the order of CIT under Section 263 does not exist the on the ground that the order of CIT under Section 263 has been set aside by the Tribunal by its order dated 5.10.2009. The appeal filed by the Revenue against the order of ITAT setting aside the order of CIT being Tax Appeal No.7000 of 2010 has been dismissed by us today. Since the order of CIT under Section 263 does not exist the assessment order passed pursuant to the order of CIT cannot be sustained. 2. In this view of the matter, the present Appeal is dismissed. (MRS.MRIDULA BHATKAR,J) (J.P.DEVADHAR,J)