1 itxal-1280-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.1280 OF 2010 The Commissioner of Income Tax-3 ..Appellant. V/s. M/s. Parashakti Trading Co. Pvt. Ltd. ..Respondent. Ms. Anamika Malhotra for appellant. Mr. J.D. Mistri, senior Advocate with Raj Darak for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 15TH FEBRUARY, 2011 P.C. :- 1. The assessment order for AY 2003-04 passed as per the direction of CIT under Section 263 of the Income Tax Act has been set aside by the ITAT in view of the fact that the order of passed under Section 263 itself has be set aside by the Tribunal in ITA No.2087/Mum/2008. The Appeal filed by the revenue against the order of the ITAT setting aside the order of CIT under Section 263 has been dismissed by us today i.e. 15/02/2011 in Income Tax Appeal (Lod) No.2904 of 2009 in the case of the same assessee. Once the order of CIT passed under Section 263 of the Act is set aside the assessment order passed pursuant to the direction of CIT under Section 263 cannot be sustained In this view of the matter, the present appeal cannot be entertained and the same is hereby dismissed with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)