Appellant, M/s. Gangeshwari Metals Pvt. Ltd. (hereinafter referred to as ‘the assessee’) by filing the present appeal sought to set aside the impugned order dated 07.10.2019 passed by the Commissioner of Income-tax (Appeals)-15, New Delhi qua the assessment year 2010-11 on the grounds inter alia that :-

That the impugned assessment order dated 29/12/2017 passed under section 143(3) r.w.s. 147 of IT Act deserves to be quashed/annulled as initiation of proceedings u/s 147/148 is bad in law inter alia because:

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