2025 (5) TMI 2038

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....Kumar Dhanesta, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/1057181473(1), dated 18.10.2023 involving proceedings under section 147 of the Income tax Act, 1961 (hereinafter ref....