ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT 1 of 2014 GA 74 of 2014 CIT-I, KOLKATA-XVI,KOLKATA Versus M/S SHREE UDYOG BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 14th May, 2015. Mr. P.Dudhoria, Adv. .. for appellant Mr. Abhrotosh Majumdar, Adv. with Mr. Avro Majumdar, Adv. and Mr. R. Upadhyay, Adv. .. for respondent. Court : subject matter of challenge in appeal at instance of revenue is judgment and order dated 24th May, 2013 by which learned Income Tax Appellate Tribunal allowed appeal preferred by assessee challenging order under Section 263 of Income Tax Act passed on 31st March, 2011 and also order passed by CIT (A) on 11th January, 2010 by which CIT(A) had partly allowed appeal preferred by assessee. Both appeals preferred by assessee before learned Tribunal were allowed or partly allowed by order under challenge. After hearing Mr. Majumdar, learned advocate appearing for assessee, we are convinced that order under Section 263 passed by CIT(A) was unexceptionable order. Therefore, any exercise without carrying out order under Section 263 was bad and 2 illegal. Obviously, order under Section 263 was not given effect to and appeal of assessee before CIT(A) was allowed to be proceeded with and now, learned Tribunal has set aside order under Section 263. resultant effect is that enquiry which was thought proper by CIT(A) shall never in future take place. photocopy of charge-sheet filed by police has been produced before us from which it appears that Sri Aditya Tandon is son of Smt. Asha Tandon, one of partners of assessee firm. said Aditya Tandon is one of principal accused persons. Whether transactions through bank of assessee firm were with or without knowledge of partners is question which could have been gone into by assessing officer pursuant to order under Section 263. By interfering with that order that enquiry has been pre-empted. Therefore, for ends of justice order passed by learned Tribunal is set aside. order passed by CIT(A) dated January 11, 2010 is also set aside. order under Section 263 passed by CIT(A) on 31st March, 2011 shall be carried out by assessing officer. Needless to mention that after appropriate enquiry into all facts and circumstances of case, assessment order has to be passed afresh in accordance with law. questions formulated need not be answered because further enquiry was directed by CIT(A) under Section 263. Accordingly, appeal is disposed of. Before taking up appeal, we have allowed prayer for condonation of delay. Let photocopy of charge-sheet be kept on record. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sm Commissioner of Income-tax-I,Kolkata-XVI, Kolkata v. M/s Shree Udyog