2014 (4) TMI 1152

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....Siddhartha Das, Mr. A. Gupta and Mr. Ashim Chowdhury, Advs. ORDER The subject matter of challenge in these three appeals is a judgement and order dated 31st July, 2013 by which the appeals preferred by the revenue against an order passed by the CIT (A) reversing orders under Section 147 of the Income Tax Act relating to the assessment years 1999- 2000; 2001-02 and 2002-03, were upheld. Aggrieved....

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....ed as invalid and void ab-initio. Accordingly, grounds No.1,2 and 4 are allowed." The learned Tribunal dismissed the appeal preferred by the revenue agreeing with the views of the CIT (A). It is the aforesaid order of the Tribunal, which is under challenge in these three appeals. It is not in dispute that the proceedings under Section 147 of the I.T. Act in respect of each of the aforesaid three ....