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The appeal filed by Revenue is against the order of CIT(A)-II, Nashik, dated 30.10.2009 relating to assessment year 2003-04 against order passed under section 143(3) r.w.s. 263 of the Income-tax Act, 1961 (in short 'the Act').

Ashoka Buildcon Ltd.

2. The present appeal filed by Revenue is against order of CIT(A), which had set aside the assessment order passed under section 143(3) r.w.s. 263 of the Act.

3. The learned Authorized Representative for the assessee pointed out that the Tribunal vide order dated 24.09.2018 in ITA No.656/PUN/2008, relating to assessment year 2003-04 has held the order passed under section 263 of the Act to be both invalid and bad in law and the same was cancelled. Consequent thereto, the assessment order passed under section 143(3) r.w.s. 263 of the Act do not survive and hence the appeal of Revenue needs to be dismissed. 

               Sd/-                                         Sd/-
     (ANIL CHATURVEDI)                           (SUSHMA CHOWLA)
ऱेखा सदस्य / ACCOUNTANT MEMBER             न्याययक सदस्य / JUDICIAL MEMBER

ऩण

ु े / Pune; ददनाांक Dated : 22nd November, 2018. GCVSR Ashoka Buildcon Ltd.

आदे श की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to :

1. अऩीऱाथी / The Appellant;
2. प्रत्यथी / The Respondent;
3. आयकर आयक् ु त(अऩीऱ) / The CIT(A)-II, Nashik;