2025 (6) TMI 949

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.... JM This assessee's appeal for assessment year 2015-16, 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/250/2023-24/1058598983(1), dated 08.12.2023 involving proceedings under section 144 of the Income tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Case called twice. None appea....

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....ce that both the learned authorities have rightly rejected the assessee's corresponding twin submissions. 5. We note in this factual backdrop that the learned Assessing Officer in fact framed his section 144 best assessment on 28.12.2017 rejecting the assessee's section 54F deduction claim, earlier sought under section 54F for not filing a revised return. 6. Coming to the CIT(A)/NFAC lower appel....