The Commissioner Of Income Tax-6 v. M/S.icici Prudential Life Insurance Co. Ltd

ASN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1670 OF 2011 The Commissioner of Income Tax-6. ..Appellant. v. M/s.ICICI Prudential Life Insurance Co. Ltd...Respondent. Mr. Suresh Kumar i/by Ms. Padma Divakar for the Appellant.Mr.S.P. Mehta for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 4[th] February, 2013. PC: This appeal by the revenue for assessment year 2003-04 arises out of consequential order passed by the Assessing officer consequent to Section 263 order of the Commissioner of Income Tax. 2) The Tribunal in the impugned order has dismissed the revenue's appeal on the ground that the revisional authority's order under section 263 was quashed by the Tribunal by its order dated 22/1/2009.The revenue carried the matter in appeal to this ASN Court. This Court by its order dated 14/12/2009 upheld the order of the Tribunal dated 22/1/2009.Since the revisional authority's order has been set aside, the Tribunal also set aside the consequential order of the Assessing officer. 3)the Tribunal. In view of the above, we see no fault with the order of 4)Accordingly, the appeal is dismissed with no order as to costs. (M.S.SANKLECHA, J.) (J.P. DEVADHAR, J.)