DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2 1 1 , VADODARA, VADODARA vs. MADHYA GUJARAT VIJ COMPANY LIMITED, VADODARA

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ITA 1670/AHD/2025Status: DisposedITAT Ahmedabad01 April 2026AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the revision order was quashed, the consequential assessment order and the appellate order of the CIT(A) have become void. Therefore, both appeals have become infructuous.

What were the facts?

The appeals were filed by the Revenue and the assessee against the common order of the CIT(A). The assessment order was passed in compliance with a revision order under Section 263. The assessee's appeal against the revision order was allowed by the Tribunal, quashing the revision order.

What were the issues?

The primary issue was the validity of the assessment order and the subsequent appellate order, which were consequential to a revision order that was later quashed.

Which sections of the Income-tax Act were involved?

Section 263,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri M. K. Patel, Advocate
Hearing: 24/02/2026Pronounced: 01/04/2026

Heard together (2 matters)

ITA No.1670/Ahd/2025
ITA No.1685/Ahd/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Sanjay Garg, Judicial Member:

The present are cross-appeals, one by the assessee and the other by the Revenue preferred against the common order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 11/06/2025 passed u/s.250 of the ITA Nos.1670/Ahd/2025 (By Revenue) & 1685/Ahd/2025 ( By Assessee) Asst. Year : 2013-14 2

Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2013-2014. 2. In this case, the impugned assessment order was passed by the Assessing Officer (AO) in compliance of the revision order passed by the Principal Commissioner of Income Tax, Vadodara-2 (in short “PCIT”), dated 27/03/2019 u/s. 263 of the Act. The assessee preferred appeal against the revision order passed by the PCIT before this Tribunal and the Tribunal vide order dated 02/02/2024 has allowed the appeal of the assessee quashing the revision order passed u/s.263 of the Act by the PCIT dated 27/03/2019. Therefore, consequential assessment order as well as appellate order of the CIT(A) have become void and, accordingly, quashed.

3.

In the result, both the appeals, therefore, have become infructuous and, accordingly, dismissed. Order pronounced in the Open Court on 01/04/2026. (Annapurna Gupta ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 01/04/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की %ितिलिप अ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ( / The Appellant 2. %)थ( / The Respondent. 3. संबंिधत आयकर आयु* / Concerned CIT 4. आयकर आयु* अपील ( ) / The CIT(A)- 5. िवभागीय %ितिनिध आयकर अपीलीय अिधकरण अहमदाबाद/DR,ITAT, Ahmedabad. , , 6. गाड" फाईल / Guard file.

आदेशानुसार/ BY ORDER, स)ािपत %ित //// सहायक पंजीकार (Asstt.

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