1 8.ITXA.494-11 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.494 OF 2011 The Commissioner of Income Tax-18, Mumbai. ..Appellant. Vs. M/s. Jewel of India, Mumbai. ..Respondent. .... Mr. D.K. Kamwal, for the Appellant. Mr. J. D. Mistri, Senior Counsel a/w. Atul K. Jasani, for the Respondent. .... CORAM : J. P. DEVADHAR & A.R. JOSHI, JJ. DATED : 16 th DECEMBER, 2011. P.C. 1. Whether the ITAT was justified in holding that the assessment order passed under Section 143(3) read with Section 263 of the Income Tax Act, 1961 was invalid, is the question raised in this Appeal. 2. Admittedly, the order passed by the CIT under Section 263 of the Income Tax Act, 1961 was upheld by the ITAT and on a further appeal filed by the assessee being Income Tax Appeal No.194 of 2003, this Court by order dated 15.6.2009/8.7.2009 quashed the order passed by the CIT under Section 263 of the Act. Once the order of CIT passed 2 8.ITXA.494-11 under Section 263 of the Act is quashed, the question of sustaining the assessment order passed under Section 143(3) read with Section 263 of the Act would not arise. In this view of the matter, the Appeal is dismissed. (A. R. JOSHI, J.) (J. P. DEVADHAR,J.)