1 itxa448-11 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.448 OF 2011 The Commissioner of Income Tax, Central – III, 109, 1st Floor, Aayakar Bhavan, Mumbai – 20 ..Appellant. Versus M/s.Bombay Oil Industries Limited, 411, Shah & Nahar Industrial Estate, Worli Naka, Mumbai – 400 018 ..Respondent. Mr.B.M. Chatterjee with Ms.Anamika Malhotra for the appellant. Mr.P.J. Pardiwala with Mr.Atul K. Jasani i/by Ashok Boghani & Co. for the respondent. CORAM : J.P. Devadhar & Smt.R.S. Dalvi, JJ. DATE : 22nd March, 2011. P.C. : 1. This appeal is filed against the order of the Income Tax Appellate Tribunal setting aside the order passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961 pursuant to the directions given by the Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961. The order of the Commissioner of Income Tax passed under Section 263 of the Income Tax Act, 1961 has been quashed and set aside by the Income Tax Appellate Tribunal and the appeal filed by the Revenue against the said order 2 itxa448-11 being Income Tax Appeal No.2218 of 2009 has been dismissed by us today i.e. on 22-03-2011. 2. In this view of the matter, since the order of the Commissioner of Income Tax passed under Section 263 stands quashed and set aside, the assessment order passed pursuant to the order of the Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961 cannot be sustained. Accordingly, the appeal is dismissed with no order as to costs. (Smt.R.S. Dalvi, J.) (J.P. Devadhar, J.)