AGRA-GWALIOR PATHWAYS PRIVATE LIMITED,MHOW vs. DCIT/ACIT/1(1), INDORE

ITA 462/IND/2025Status: DisposedITAT Indore05 August 2026AY 2020-212 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as it had become infructuous. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax under Section 263. Subsequently, the Assessing Officer passed a fresh order under Section 143(3) read with Section 263, accepting the assessee's submissions.

What were the issues?

Whether the appeal filed against an order under Section 263 has become infructuous due to a subsequent order passed by the Assessing Officer accepting the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर "ी परेश एम. जोशी, "या"यक सद"य तथा "ी अर"वंद सोनी, लेखा सद"य के सम" आ.अ.सं. 462/इंदौर/2025 "नधा"रण वष" : 2020-21 आ"ा-"वा"लयर पाथवेज बनाम उप/ सहायक आयकर "ा."ल"मटेड, आयु"त 1(1), इंदौर 76, माल रोड महू, इंदौर अपीलाथ" ""यथ" "था.ले.सं- एएएमसीए 6728 एल PAN- AAMCA6728L अपीलाथ" क" ओर से "ी मनोज फडनीस, सीए तथा "ी शुभम "यास, सीए राज"व क" ओर से "ी अनूप "संह, आयकर आयु"त-"वभागीय ""त"न"ध सुनवाई "त"थ 05.08.2026 उ"घोषणा "त"थ 05.08.2026 आदेश "ी परेश म.जोशी, "या"यक सद"य "वारा "नधा"रती क" उपरो"त शीष"क क" अपील "व"वान "धान आयकर आयु"त, इंदौर -1 के आयकर अ"ध"नयम, 1961 क" धारा 263 के अधीन आदेश "दनांक 24.03.2025 के "व""ध "नदे"शत है । 2. इस अपील के संबंध म" "नधा"रती के "व"वान अ"धव"ता ने "नवेदन "कया गया है "क "नधा"रती ने "धान आयकर आयु"त "वारा धारा 263 के अधीन पा"रत आदेश पर आप"" करते हुए इस "यायपीठ के सम" अपील दा"खल क" गई है । हालां"क "व"वान "धान आयकर आयु"त के उपयु"त आदेश के अनुपालन म" "व"वान आयकर उपायु"त-1, इंदौर "वारा आयकर अ"ध"नयम क" धारा 263 के साथ प"ठत धारा 143(3) के अधीन पा"रत आदेश "दनांक 24.03.2026 के "वारा

आ.अ.सं. 462/इंदौर/2025 2 आ"ा-"वा"लयर पाथवेज "ा."ल, महू, इंदौर "नधा"रण वष" 2020-21 के "लए "नधा"रण पूण" "कया गया है । "व"वान "नधा"रण अ"धकार" "वारा अपीलाथ" के "नव

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