Arunachalam Nachammai, Chennai vs Department Of Income Tax on 24 June, 2016
3.3 The CIT(A) failed to appreciate that the Hon'ble Madras
High Court in the case of Rajam Chettiar Maha Sivarathri
Ara Kattalai vs Special Commissioner and Commissioner of
Agricultural Income tax (241 ITR 794) had laid down the
ratio that once an order is quashed, nothing remains
thereafter for adjudication.