2023 (4) TMI 485

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....GODARA, J.M. : This assessee's appeal for assessment year 2012- 2013, arises against the National Faceless Appeal Centre [in short the "NFAC"] Delhi's Din and Order No. ITBA/NFAC/S/ 250/2022-23/1049281830(1), dated 31.01.2023, involving proceedings u/s. 154 of the Income Tax Act, 1961 (in short "the Act"). Heard both the parties. Case file perused. 2. It emerges during the course of hearing tha....