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2024 (5) TMI 755

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....his assessee's appeal for assessment year 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 issu....

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