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Judgment
PER MADHUMITA ROY, JM:
The appeal and the cross objection preferred by the Assessee and the appeal filed by the Revenue are arising out of the orders passed by the Principal Commissioner of Income Tax, Ghzaiabad, under Section 143(3) r.w. Section 263 and 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18.
Heard the parties and perused the records.
Having regard to the order passed by the Learned Tribunal in ITA No. 1125/2022 for Assessment Year 2017-18 whereby and whereunder the order dated 12.03.2022 passed by the Learned PCIT, Ghaziabad under Section 263 of the Act for A.Y 2017-18 stood quashed, the revenue Appeal being ITA No. 6169/Del/2025 arising out of the consequential order under Section 143(3) read with section 263 of the Act is found to be infructuous and therefore, dismissed as infructuous.
Thus, ITA No. 4524/Delhi/2025 preferred by the assessee arising out of the order passed by the Learned CIT(A) wherein application under Section 154 of the Act seeking certain error to be rectified stood dismissed is also found to be infructuous and therefore, dismissed infructuous. The Cross Objection No. 255/Del/2025 filed by the assessee supporting the order passed by the Learned CIT(A) as impugned by the revenue before us is also therefore, infructuous and thus, dismissed as infructuous.
Both the appeals filed by the respective parties the Cross Objection filed by the assessee are dismissed as infructuous.
Order pronounced in the open court on 02/09/2026.