2015 (6) TMI 1282

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....a Sr. DR ORDER PER S.V. MEHROTRA, A.M: This appeal, preferred by the assessee, is directed against the order dated 20-3-2012, passed by the Commissioner of Income-tax, Ghaziabad u/s 263 of the Income-tax Act, 1961, relating to A.Y. 2006-07. Following grounds are raised: "1. That on the facts and circumstances of the case, the Ld. Commissioner of Income-tax, Ghaziabad has grossly ....

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....er relying on incorrect facts or facts which are not relevant or valid in the eyes of law. 2. At the hearing ld. counsel for the assessee moved an application by submitting that the present appeal filed by the assessee has become infructuous as the AO has not passed fresh assessment order in pursuance to CIT's order u/s 263. Instead, on account of a search u/s 132(1) of the Act, proceedings u/s....