2025 (7) TMI 1361

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.... ORDER This assessee's appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2024-25/1069100856(1) dated 25.09.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. Coming to the sole substantive issue raised in the assessee's instant appe....