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Judgment
PER SATBEER SINGH GODARA, JM
These assessee’s two appeals ITA No. 7602, 7603/Del/2025 & for A.Ys. 2015-16 & 2016-17 arise against the Commissioner of Income Tax (Appeals)- 3 [in short, the “CIT(A)”], Noida’s as many orders dated 23.09.2025, passed in case Nos. CIT(A) Noida-3/10035/2014-15 & CIT(A) Noida-3/10062/2015-16, in proceedings u/s 153C of the Income Tax Act, 1961; hereinafter referred to as “Act”, respectively.
Heard both the parties at length. Case files perused.
It emerges at the outset with the able assistance coming from learned senior counsel as well as the Revenue side that we hardly need to delve with the relevant factual matrix at length so far as validity of both these assessments framed on 27.03.2025; is concerned. This is for the precise reason that the assessing officer had finalized his former ground of section 153C r.w.s. 143(3) assessments on 30.12.2021. And that the learned PCIT Kanpur thereafter assumed the section 263 jurisdiction vide order dated 27.03.2024 terming the same as an erroneous one causing prejudice to interest of the revenue followed by his further directions to the Assessing Officer to re-do the same on the corresponding issue(s). The assessee then filed his as many appeals as ITA Nos. 2528 & 2529/Del/2024 before the tribunal wherein the earlier learned co-ordinate bench order(s) dated 07.02.2025 reversed the same against the department.
The learned Assessing Officer in the meantime framed his twin assessments; both dated 27.03.2026, assessing the assessee again as per the PCIT’s aforesaid section 263 directions. And that the CIT(A) has upheld the same in his impugned common lower appeal order under challenge before us.
This being the clinching factual position, we are of the considered view that both these assessments have no leg to stand once the learned PCIT section 263 revision directions already stand quashed. These twin assessments also follow the suit in very terms since held as non-est ones in the eyes of law.
All remaining pleadings between the parties stand rendered academic.
These assessee’s twin appeals i.e. 7602 & 7603/Del/2025 are allowed in above terms. A copy of this common order be placed in the respective case.