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2025 (3) TMI 1496

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....nsra, Sr. DR ORDER Per Satbeer Singh Godara, Judicial Member: This assessee's appeal for Assessment Year 2021-22, arises against the CIT(A)-30, New Delhi's DIN & order No. ITBA/APL/M/250/2023-24/1060335406(1) dated 31.01.2024, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. It emerges during the c....