2024 (5) TMI 755

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....ar 2012-13, arises against the National Faceless Appeal Centre [in short the "NFAC"] Delhi's Din and Order No. ITBA/NFAC/S/250/ 2023-24/1060080707(1), dated 24.01.2024, in proceedings u/s. 143(3) r.w.s. 147of the Income Tax Act, 1961 (in short "the Act"). Heard both the parties at length. Case file perused. 2. It emerges that the first and foremost issue herein is that of validity of the impugne....