2025 (3) TMI 1496

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....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 course of hearing that there arises the fir....