2024 (3) TMI 477

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....s appeal for assessment year 2011-12, arises against the National Faceless Appeal Centre [in short the "NFAC"] Delhi's Din and Order No. ITBA/NFAC/S/250/2023- 24/1058132923(1), dated 22.11.2023, involving proceedings u/s.144 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 that the NFAC has noted the assessee'....