2013 (12) TMI 1721

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....CA. For  the Respondent : Shri S.N. Bhatia, DR. ORDER PER G.D.AGRAWAL, VP : These appeals by the assessee are directed against the order of learned CIT(A)-I, New Delhi dated 30th January, 2013 for the AY 2008-09 & 2009-10. 2. Ground No.1 of the assessee's appeals in both the years is against the validity of initiation of proceedings under Section 153A of the Income-tax Act, 196....

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....ITR 444 (Delhi). 4. Learned DR, on the other hand, relied upon the orders of authorities below and stated that the facts of the assessee's case are different than the facts before the Hon'ble Jurisdictional High Court in the case of Sadhu Forging Ltd. (supra). 5. We have carefully considered the arguments of both the sides and perused the material placed before us. After considering the ....