2025 (7) TMI 1358

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....s appeal for Assessment Year 2014-15, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2022-23/1051458946(1) dated 28.03.2023, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short "the Act") . 2. Heard both the parties at length. Case file perused. 3. It transpires at the outset during the course of hearing that both the learned lower authorities have he....