BIBHUTI BHUSHAN RAY,ROURKELA vs. PR.CIT(CENTRAL),, VISHAKHAPATNAM

Shri P.C.Sethi, ld AR appeared for the assessee and Shri Shri P.C.Sethi, ld AR appeared for the assessee and Shri Shri P.C.Sethi, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. M.K.Gautam, ld CIT DR appeared for the revenue.

At the time of hearin At the time of hearing, ld AR has placed before us the copy of the g, ld AR has placed before us the copy of the consequential order passed by the Assessing Officer dated 17.12.2019, consequential order passed by the Assessing Officer dated 17.12.2019, consequential order passed by the Assessing Officer dated 17.12.2019, wherein, there is no addition made as a consequence to the order passed wherein, there is no addition made as a consequence to the order passed wherein, there is no addition made as a consequence to the order passed

P a g e 1 | 2 u/s.263 of the Act. Though the ld AR has vehemently pressed for levy of cost on the department, we are of the view that as in the consequential assessment order, no addition has been made, the appeal filed by the assessee has become infructuous and same stands dismissed.

In the result, appeal of the assessee stands dismissed.