Held that when the revision order was quashed. Assessment order passed consequent of revision order could not be sustained. (AY.2012-13)
Dy. CIT v. Mumbai Nasik Expressway Ltd. (2021) 91 ITR 486 (Mum.) (Trib.)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Revision order was quashed-Assessment order passed consequent of revision order is quashed. [S. 32(1)(ii), 143(3)]