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Income Tax Appellate Tribunal, MUMBAI ‘I’ BENCH, MUMBAI
Vs. Deputy Commissioner of Income Tax International Tax Circle 3(2)(1), Mumbai ……………...…………Respondent Appearances by: P J. Pardiwala, along-with Harsh Kothari for the appellant Sunil Umap along-with S K Dash for the respondent Date of concluding the hearing : 2/08/2022 Date of pronouncing the order : 30/08/2022 O R D E R Per Pramod Kumar VP: 1. By way of this appeal, the assessee appellant has called into question the correctness of the order dated 3rd June 2022, passed by the learned Commissioner of Income Tax, under section 154 r.w.s. 263 of the Income Tax Act, 1961, for the assessment year 2017-18.
Vide our order of even date, we have quashed the related revision order- which was the subject matter of rectification by the impugned order, and, in that view of the matter, the present appeal is rendered infructuous.
In the result, the appeal is dismissed as infructuous. Pronounced in the open court today on the 30th day of August 2022.