2019 (9) TMI 1192

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.... For Assessee: Shri Ajay Vohra, Sr. Advocate, Shri Aditya Vohra, Advocate And Shri Divyesh Mittal, C.A. ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-1, New Delhi, Dated 14.09.2013, for the A.Y. 2005-2006, challenging the Order of the Ld. CIT(A) in cancelling the Order passed by the A.O. under section 153C/143(3) of the I.T. A....

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....d the assessment under section 153A/153C/143(3) Dated 29.12.2010 and completed the assessment at loss of Rs. 138.58 crores. The assessee challenged the assessment order dated 29.12.2010 passed by DCIT, CC-6, New Delhi before Ld. CIT(A). The assessee raised several grounds of appeals which have been decided by Ld. CIT(A) and appeal was allowed for statistical purposes. 3. As regards the matter i....

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....d have closed the proceedings. There cannot be two proceedings in respect of the same assessee for the same assessment year in respect of the same matters in issue. The present assessment made at the same amount of (-) Rs. 138,58,88,634/-, as was assessed u/s 143(3)/142(2A) earlier vide order dated 18.07.2008, should not have been made in view of the earlier order and the proceedings u/s 153C/153A....