2017 (12) TMI 1362

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....th Mr. Sanjay Kumar, Jr. Standing Counsel For the Respondent : None ORDER In these appeals by the Revenue for assessment years 2008-09, 2010-11 and 2011-12, the questions urged is "whether the ITAT fell into error in holding that the assessment claimed under Section 153 was invalid." It is noticed that this precise question was urged in ITA 323/2016 - which concerned the same search block asse....

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....of Income Tax (Appeal) ["CIT(A)‟], the question of validity of the assessment was also challenged by the Assessee apart from the merits of the additions. By the order dated 18th September, 2013, the CIT(A) rejected the challenge to the validity of the assessment. However, the additions on the bogus purchases of raw materials and the addition on account of interest were deleted. 6. An appe....

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....l Chaudhary, learned Senior Standing counsel for the Revenue submitted that the two documents in question recovered in the search of the "Amrapali Group" should be taken to belong to the Assessee which is a part of the said Group. Mr. Arvind Kumar, learned counsel for the Assessee, on the other hand pints out that even in the satisfaction note recorded by the AO, the said documents were stated to ....