1 itxal1395-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1395 OF 2010 The Commissioner of Income Tax – 3, Mumbai ..Appellant. Versus M/s.Pams Investment & Trading Co. Pvt. Ltd. ..Respondent. None for the appellant. Mr.J.D. Mistry, senior counsel with Mr.P.C. Tripathi i/by Mr.Raj Darak for the respondent. CORAM : J.P. Devadhar & Mrs.Mridula Bhatkar, JJ. DATE : 28th February, 2011. P.C. : 1. None for the appellant. 2. This appeal is filed against the order of the Income Tax Appellate Tribunal setting aside the assessment order passed by the Assessing Officer 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 under Section 263 has been set aside by the Tribunal and that order has been affirmed by this Court by dismissing the appeal filed by the Revenue being Income Tax Appeal No.1126 of 2010 on 1-2-2011. 3. Since the order of the CIT u/s.263 stands nullified, the assessment order passed pursuant to the order of CIT u/s.263 cannot be sustained. Accordingly, the present appeal is also dismissed. No costs. (Mrs.Mridula Bhatkar, J.) (J.P. Devadhar, J.)