2024 (11) TMI 1100

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.... PER SATBEER SINGH GODARA, JM: This assessee's appeal for assessment year 2022-23 arises against National Faceless Appeal Centre (NFAC), Delhi's DIN and order no. ITBA/APL/S/250/2023-24/1058355572(1), dated 30.11.2023, in case no. NFAC/2021-22/10245385 in proceedings u/s 250 of the Income-tax Act, 1961 ( in short the "Act"). Case called twice. None appears at the assessee's behest. It is ac....

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....d in a sum of Rs. 14,75.974/- on the activities of the Assessee; The above actions being arbitrary, fallacious, unwarranted and illegal must be quashed with directions for appropriate relief." 3. Suffice to say, the substantive issue between the parties herein appears to be that of correctness of learned lower authorities' action in disallowing the assessee section 11 exemption claim o....