PRASHANT MALIK,DELHI vs. COMMISSIONER OF INCOME TAX APPEAL, DEHRADUN
Facts
The assessee appealed against an order from the CIT(A) which confirmed an assessment order passed under Section 144/263 of the Income Tax Act, 1961. The original order under Section 263 had already been quashed by a Co-ordinate Bench of the Tribunal.
Held
The Tribunal noted that the foundational order under Section 263, from which the impugned order stemmed, had already been quashed by a Co-ordinate Bench. Consequently, the subsequent order confirmed by the CIT(A) was also quashed.
Key Issues
The key legal issue was the validity of an assessment order under Section 144/263 when the underlying Section 263 order had already been quashed by a higher authority.
Sections Cited
Section 144, Section 250, Section 263
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Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 35/DDN/2026 [Assessment Year : 2015-16] Prashant Malik vs CIT(A), R-21, Greater Kailash-1, Dehradun New Delhi Uttarakhand PAN-ARCPM3310Q APPELLANT RESPONDENT Appellant by Shri Parshant Malik, AR & Shri Deependra Kumar, CA Respondent by Ms. Poonam Sharma CIT DR Date of Hearing 11.03.2026 Date of Pronouncement 12.03.2026 ORDER PER BENCH The present appeal is filed by assessee against the order dated 27.11.2025 by Ld. Commissioner of Income Tax (A), NFAC, Delhi [“Ld.CIT(A)”] in Appeal No.288/2013-14 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] against the order dated 18.03.2021 passed u/s 263 of the Act pertaining to Assessment Year 2015-16.
Heard the contentions of both parties at length and perused the material available on record. The present appeal is filed against the order passed u/s 144/263 of the Act. During the course of hearing, Ld. AR drew our attention to the order of Co-ordinate Bench of Tribunal in ITA No.35/DDN/2022 vide order dated 01.02.2024 wherein the Co-ordinate Bench has quashed the order passed u/s
ITA No. 35/DDN/2026
263 of the Act by Ld. PCIT. However, Ld. CIT(A) despite all these facts, has confirmed the order passed by the AO u/s 144/263 of the Act.
Since the order is under challenge before us, culminating from the proceedings u/s 263 of the Act which has already been quashed therefore, the order impugned is also quashed.
In the result, the appeal of the assessee is allowed. Order pronounced in the open Court on 12.03.2026.
Sd/- Sd/- (YOGESH KUMAR U.S.) (MANISH AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Date- 12.03.2026 *Amit Kumar, Sr.P.S*
