reassessment proceedings while that pertaining to assessment year 2011-12 and 2012-13 in ITA No. 2538/Ahd/2014 & 2632/Ahd/2015 arose against orders passed in regular assessment proceedings. She thereafter stated that the appeal of the assessee for assessment year 2011-12 in ITA No. 2538/Ahd/2014 was the lead case and therefore needed to be argued first. Accordingly the appeal