(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mrs. Mauna Bhatt, learned counsel for the appellant and Mr. R. K. Patel for the respondent.
2. Admit.
3. We formulate the following substantial question of law arise in this tax appeal.
"Whether on the facts and circumstances of the case and in law, the Appellate Tribunal was right in confirming the order of the CIT(A) quashing the assessment order passed u/s. 143(3) r.w.s. 263 of the I.T. Act, Dt.30.03.2006 on the ground that the reversionary order earlier passed by the CIT u/s.263 of the Act that formed the basis of the order, was quashed by the Appellate Tribunal in separate order passed earlier?"
4. Paper-book be ready within three months.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Amit Top