2025 (5) TMI 2037

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....ent : Sh. Rajesh Kumar Dhanesta, Sr. DR And Ms. Neha Chaudhary, CIT(DR) ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2012-13, 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/250/2023-24/1056303801 (1), dated 20.09.2023 involving proceedings under sectio....

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....d in the lower appellate discussion. 5. We next note with the able assistance coming from both the parties that the learned lower authorities had received an information/letter dated 18.03.2019 to the effect that a search and seizure operation had been carried out in Sh. Virendra Kumar Jain and Sh. Surendra Kumar Jain group of companies on 14.09.2010 unearthing alleged accommodation entries throu....