Court held that when an order under section 263 was no more in existence, consequential order passed by Assessing Authority was infructuous even though order passed by Assessing Authority was in accordance with directions issued by Commissioner under section 263. (AY. 2009-10)
CIT v. India Heritage Foundation (2020) 274 Taxman 284 (Karn.) (HC)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-When order u/s 263 is no more in existence order passed in accordance with the direction would be infructuous.[S.143 (3)]