In ITO v. M/s Neetee Clothing, 2015 SCC OnLine ITAT 11513, ITAT Delhi held that “Further, we concur with the opinion of the ld CIT(A) that the words “any proceeding under this Act by way of appeal reference or revision” cannot be read as to give effect to an order made in any case and for any period and of any person. These words should be so construed as referable to an order made for a particular year or years of that particular assessee and not of others.”
In DCIT v. Sai Baba Sales, 2016 SCC OnLine ITAT 13642, the ITAT Pune has allowed proceedings ordered by CIT(A) under S.148 r/w S.150 of the Income Tax Act, 1961 to identify the correct assessee in a case where it could not be ascertained from the material on record whether income is to be taxed in the hands of the director or the company
Landmark Supreme Court is CIT v. Greenworld Corpn., (2009) 7 SCC 69
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