APOLLO TYRES LTD.,KOCHI vs. DCIT CORPORATE CIR 1 (1) KOCHI, KOCHI

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ITA 210/COCH/2024Status: DisposedITAT Cochin07 November 2025AY 2014-15Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Kerala High Court quashed the proceedings under section 263 of the Act. Consequently, the order passed under section 263 did not survive, making the appeal filed by the assessee infructuous.

What were the facts?

The assessee company's appeal was against an order passed by the AO under section 143(3) r.w.s 263 of the Income Tax Act, 1961. The Hon'ble Kerala High Court had previously held that a revision order passed under section 263 of the Act could not be sustained.

What were the issues?

Whether the consequential order passed under section 263 of the Income Tax Act, 1961, survives after the High Court quashed the revision proceedings.

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, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI MANU KUMAR GIRI, JM

For Appellant: Shri Joseph Markose, Sr. Advocate
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 06.11.2025Pronounced: 07.11.2025

O R D E R Per: Inturi Rama Rao, AM This appeal by the assessee company is directed against the order passed by the AO u/s. 143(3) r.w.s 263 of Income Tax Act, 1961 (hereinafter "the Act").

2.

The Hon'ble Kerala High Court in of 2024 dated 31.10.2025 held that the order of revision passed u/s. 263 of the Act cannot be sustained in the eyes of law. Accordingly, quashed the proceedings u/s. 263 of the Act. Therefore, the consequential order

3.

In the result, the appeal filed by the assessee stands dismissed.

Order pronounced in the open court on 7th November, 2025.

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