In the result, appeals of the Revenue in ITA Nos
Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm
disallowance @ 30% of the said amount i.e. Rs.19,99,339/-. Now, we also find the Tribunal in ITA No.187/NAG/2017 (supra.) has quashed the 263 order itself and therefore, the assessment framed on the basis of 263 order of the Ld. Commissioner looses its very basis and therefore cannot sustain legally. Meaning thereby, any addition consequent thereof in such assessment also