RASHMI AGARWAL,INDORE vs. INCOME TAX OFFICER, WARD 1(4), INDORE, INDORE

ITA 468/IND/2025Status: DisposedITAT Indore05 August 2026AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the subsequent order passed by the Assessing Officer rendered the appeal 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 The appeal was dismissed as withdrawn.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 an order under Section 143(3) read with Section 263, accepting the assessee's declared income and not drawing any adverse inferences.

What were the issues?

Whether an appeal filed against a Section 263 order becomes infructuous if a subsequent order under Section 143(3) accepts the assessee's declared income.

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. 468/इंदौर/2025 "नधा"रण वष" : 2015-16 रि"म अ"वाल, बनाम आयकर अ"धकार" बीजी 145, "क"म 74सी, वाड" 1(4), इंदौर "वजय नगर, इंदौर अपीलाथ" ""यथ" "था.ले.सं- एईएनपीए 3533 पी PAN- AENPA3533P अपीलाथ" क" ओर से "ी हष" चौकसे, 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 27.03.2025 के "व""ध "नदे"शत है । 2. इस अपील के संबंध म" "नधा"रती के "व"वान अ"धव"ता ने "नधा"रती के "ल"खत आवेदन के मा"यम से "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 "नधा"रण अ"धकार" "वारा अ"ध"नयम क" धारा 263 के साथ प"ठत धारा 143(3) के अधीन "नधा"रण पूण" "कया गया तथा "नधा"रण आदेश "दनांक 16.03.2026 म" "नधा"रती "वारा "ववरणी म" घो"षत आय

आ.अ.सं. 468/इंदौर/2025 2 रि"म अ"वाल, इंदौर "वीकार क" गई तथा कोई ""तकूल "न"कष" नह"ं "नकाला गया । "नधा"रती "वा

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