2017 (11) TMI 1932

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..... BER Aggrieved by the order dated 01.08.2014 in Appeal No.17/2014- 15/CIT(A)-XX passing by the Commissioner of Income Tax (Appeal) [in short "CIT(A)"]-XX, New Delhi for 2007-08 Assessment Year, the Revenue preferred this appeal assailing the findings of the Ld.CIT(A) in such impugned order. 2. Briefly stated facts are that during the scrutiny proceedings, the AO made an addition to the extent of .....

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..... ive portion of the order is as follows:- 14. "In view of the aforesaid discussion and the judicial pronouncement, we set aside the impugned order of the Ld.CIT(A) on this issue. In the present case, the procedure contemplated u/s 144C of the Act is violated by the AO, therefore, we are of the confirmed view that the assessment vide order dated 31.03.2014 framed by the AO was null and void ab ini .....

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