JUDGEMENT
Anil Chaturvedi, Member (A) -
(1.) THESE 2 appeals filed by the Assessee are against the order passed u/s. 263 of the Act passed by CIT, Ahmedabad dated 13.03.2014 and 29.03.2014 for A.Ys. 2006 -07 and 2008 -09 respectively.
(2.) SINCE both the appeals are against the order passed u/s. 263, both the appeals are considered together for disposal. The facts as culled out from the material on record are as under.
(3.) ASSESSEE is a company stated to be engaged as manufacturer and trader of pharmaceutical goods, diagnostics and instruments.;
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