2025 (5) TMI 2037

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.... Ankit Kumar, Adv. For The Department : 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 20.0....

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....se of assessment framed on 20.12.2019 and upheld 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 14.09.20....