2025 (7) TMI 1362

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.... Assessment Year 2015-16, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2023-24/1059498922(1) dated 09.01.2024, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. A perusal of the case file indicates at the outset that both the learned lower authorities have held the assessee to h....