2015 (8) TMI 506

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....pondent JUDGMENT Having heard Mr. Pinto, learned counsel, appearing on behalf of the Revenue, in support of this appeal, which challenges the order passed by the Tribunal dated December 21, 2011, we are of the opinion that the Commissioner of Income-tax (Appeals) as also the Tribunal were justified in arriving at a finding that the proceedings initiated in terms of section 158BD of the Incom....