2015 (5) TMI 1242

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....alf of the Appellant Revenue. 2. The Tribunal's order dated 20th February, 2013 is under challenge in this appeal. The Tribunal had before it three appeals for the assessment years 2002-03, 2003-04 and 2004-05. 3. The principle ground was legality and validity of the proceedings under section 153A of the Income Tax Act, 1961. The Tribunal applied the decision of Delhi High Court in the case ....