2024 (11) TMI 1309

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....JM: This assessee's appeal for assessment year 2014-15 arises against National Faceless Appeal Centre (NFAC), Delhi's DIN and order no. ITBA/NFAC/S/250/2022-23/1049285074(1), dated 31.10.2023, in case no. NFAC/2013-14/10119451, in proceedings u/s 271(1)(c) of the Income-tax Act, 1961, hereinafter referred to as the 'Act'. Heard both the parties at length. Case file perused. 2. Coming to the ass....