2019 (2) TMI 1528

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....A)"} for the Assessment Years 2008-09, 2009-10, 2010-11 and 2011-12. 2. Brief facts of the case as could be culled out from the record is that there was a search u/s 132 of the Income-tax Act, 1961 ("The Act") on 15.2.2011 conducted at the business premises of the assessee along with various other companies of the RadicoKhaitan group and NV group as a result of which the cases of the assessee were transferred and centralized before the CIT, Central- III, New Delhi. On 27.1.2012, the learned AO issued notice initiating proceedings u/s 143A of the Act for the Asstt. Years 2005-06 to 2010-11 and regularassessment proceedings for the Asstt. Year 2011-12 were pending. On 30.1.2013, the assessee filed an application in Form No.34B for the sett....

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....le High Court by interim order dated 25.8.2013 directed the assessment proceedings may continue and orders may also be passed. Such interim was made absolute by the Hon'ble Delhi High Court on 17.3.2016. Consequently, learned AO passed the assessment orders on 3.6.2016 u/s 153A of the Act in respect of the Asstt. Years 2008-09 and 2010-11 and u/s 143(3) of the Act for the Asstt. Year 2011-12. Such assessment orders were challenged before the learned CIT(A) and learned CIT(A) by order dated 19.2.2015 dismissed the same upholding the assessment order. Challenging such orders of the learned CIT(A), these appeals are preferred by the assesssee. 4. At the outset, it is brought to our notice that by order dated 9.10.2017, the Hon'ble High Cour....