Held that the reassessment is quashed by the Tribunal hence the original order sought to be revised in revision proceedings is barred by limitation and also there is no error in assessment order. Revision order is quashed. (AY. 2013-14
Anchita Properties P. Ltd. v. ITO (2024)115 ITR 401 (Kol)(Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limitation-Reassessment order is quashed by Tribunal-Original order sought to be revised in revision proceedings is barred by limitation-No error in assessment order-Revision order is quashed.[S.133(6), 143(3), 147, 148]