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Facts
The department challenged an order by the CIT(A) which had allowed the assessee's appeal and set aside the assessment order. The CIT(A) relied on a High Court decision that quashed notices under Section 148.
Held
The Tribunal noted that the department subsequently issued a notice under Section 153C, thereby giving effect to the High Court's decision. Consequently, the department's appeal was rendered infructuous.
Key Issues
Whether the department's appeal became infructuous after issuing a notice under Section 153C following a High Court order that quashed earlier notices.
Sections Cited
250, 148, 153C, 143(3)
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR
Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1273/JP/2024
Result
As a consequence, this appeal is hereby dismissed as having become infructuous.
Order pronounced in the open court on 18/02/2025.
Sd/- Sd/- ¼xxu xks;y ½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 18 /02/2025 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- DCIT, Central Circle-04, Jaipur 2. izR;FkhZ@ The Respondent- Anil Bindrani, Jaipur 3. vk;dj vk;qDr@ The ld CIT vk;dj vk;qDr¼vihy½@The ld CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5.