2025 (7) TMI 963

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....For The Respondent : Dr Ranjit Kaur (Addl. CIT) - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid twin appeals by assessee for Assessment Years (AY) 2010- 11 & 2011-12 have identical facts. The appeal for AY 2010-11 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 11-06-2024 in the m....

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....en made to the decision of Hon'ble High Court of Punjab and Haryana in the case of Munjal BCU Centre for innovation and Entrepreneurship vs. CIT (CWP-21028-2023 (O&M) dated 04-03-2024 to support the said plea. The same has been opposed by Ld. Sr. DR. 3. Considering the facts of the case, we deem it fit to afford another opportunity of hearing to the assessee to substantiate its case before Ld. ....