https://www.taxtmi.com/caselaws?id=304756 The challenge to proceedings under section 153A of the Income-tax Act failed because the controversy was identical to an earlier decided matter and no distinguishing feature was shown for the relevant assessment years. The Bombay HC held that, in view of the existing decision upholding the Special Bench view and the absence of any basis to take a different view on the validity of the notice, no substantial question of law arose in the appeal. The order under challenge was left undisturbed and the Revenue's appeal was dismissed. en-us Fri, 08 May 2015 00:00:00 +0530 Wed, 19 Oct 2022 22:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304756 The challenge to proceedings under section 153A of the Income-tax Act failed because the controversy was identical to an earlier decided matter and no distinguishing feature was shown for the relevant assessment years. The Bombay HC held that, in view of the existing decision upholding the Special Bench view and the absence of any basis to take a different view on the validity of the notice, no substantial question of law arose in the appeal. The order under challenge was left undisturbed and the Revenue's appeal was dismissed. Case-Laws Income Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304756