2025 (6) TMI 396

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.... Smt. Leena Lal, Senior AR ORDER PER PRAKASH CHAND YADAV, JM : The present appeal of the assessee is arising from the order of the National Faceless Appeal Centre / learned Commissioner of Income-tax (Appeals ["CIT(A)" for short] dated 01.02.2025, having DIN & Order No.ITBA/ALP/S/250/ 2024- 25/1072815535(1) and relates to the assessment year 2018- 2019. 2. The solitary issue involved in this a....