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3. Other relevant facts of the case include that the assessee is an individual and one of the Director of M/s Parag Milk and Milk Products Pvt. Ltd. There was action u/s 132 of the Act on Parag group of cases on 04.02.2011. Accordingly, as per the due process of law, the assessments were completed u/s 153A of the Act. Before us, there is no issue relating to the incriminating material or non-abated assessments etc. The appeals pertain to the assessment years 2006-07 to 2011-12.