DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6 (4), MUMBAI, MUMBAI vs. DOIT CREATIONS (INDIA) PRIVATE LIMITED, MUMBAI

PDF · subscribers
ITA 935/MUM/2025Status: DisposedITAT Mumbai21 April 2025AY 2015-16Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)4 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the Section 263 order passed by the PCIT was already quashed by the Tribunal, the consequential appeal arising from the order giving effect to it does not stand. The CIT(A) had also quashed the assessment order on this basis.

What were the facts?

The Revenue filed an appeal against an order passed by the CIT(A) for assessment year 2015-16. This order was passed for the quantum of assessment under Section 143(3) read with Section 263.

What were the issues?

Whether an appeal arising from an order giving effect to a Section 263 order, which has been quashed, is maintainable?

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Respondent: Smt Sanyogita Nagpal, CIT
Hearing: 03/04/2025Pronounced: 21/04/2025

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the Revenue against order dated 17/12/2024 passed by ld. CIT(A)-54, Mumbai for the quantum of assessment passed u/s. 143(3) r.w.s. 263 for the A.Y.2015-16.

2.

As is evident from the grounds of appeal, it is seen that impugned appeal has been filed against the order passed u/s. Doit Creations (India) Private Limited 143(3) r.w.s. 263, passed in pursuance of order passed by ld. PCIT vide order dated 06/02/2025 u/s. 263. Now such an order u/s. 263 by the Ld. PCIT has been quashed by the Tribunal in vide order dated 31/03/2022.

1.

1. 3. The only ground which has been raised is that Revenue has not accepted the said order and appeal has been filed before the Hon’ble Bombay High Court. Since the order passed u/s.263 itself has been quashed then, the appeal arising out of order giving effect i.e. u/s.143(3) r.w.s. 263 does not stand. It is precisely on this reason, ld. CIT(A) has quashed the assessment order. Accordingly, appeal of the Revenue is dismissed.

4.

In the result, appeal of the Revenue is dismissed. Order pronounced on 21st April, 2025.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →