INCOME TAX OFFICER WARD 6(1) MOHALI, MOHALI vs. DALJIT SINGH BASSI, MOHALI
Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
PER RAJPAL YADAV, VP The Revenue is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 27.05.2024 passed for assessment year 2015-16. 2. With the assistance of ld. Representative, we have gone through the record carefully. Original assessment was framed under Section 143(3) of the Act on 22.11.2017. This A.Y.2015-16 2
assessment was taken up for revision under Section 263 of the Income Tax Act. The order of the ld. CIT dated
12.03.2021 was challenged before this Tribunal vide ITA
No.56/CHD/2021. The Tribunal has quashed that order and allowed the appeal of the assessee.
3. While giving effect to the 263 order, AO has passed the impugned order which has been set aside by the CIT(A). Once the order passed under Section 263 by the Commissioner is being quashed, then AO is denuded from his powers to pass a fresh assessment order in consonance to the order of the CIT passed under Section 263. Hence, this second assessment order has no foundation to stand. Consequently, this assessment order is to be quashed. Ld. CIT has rightly quashed the assessment order. Accordingly, we dismiss the appeal of the Revenue and upheld the order of ld. CIT(A)
4. In view of the above, appeal of the Revenue is dismissed.
Order pronounced on 23.04.2025. (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT
A.Y.2015-16
3
“Poonam”
आदेश क ितिलिप अ ेिषत/ Copy of the order forwarded to :
अपीलाथ/ The Appellant 2. यथ/ The Respondent 3. आयकर आयु/ CIT 4. िवभागीय ितिनिध, आयकर अपीलीय आिधकरण, चडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/