2025 (7) TMI 1474

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....ush Garg, CA For The Revenue : Ms Amisha S. Gupta, CIT-DR ORDER PER ANUBHAV SHARMA, JM: This is an appeal by the assessee against the order dated 07.10.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the Ld. First Appellate Authority or 'the Ld. FAA', for short) in Appeal No.NFAC/2013-14/10261081 arising out of the appeal before it against ....

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.... 29.07.2022. The issue is settled and now rests by the judgement of the Hon'ble Supreme Court in the case of Union of India & ors vs. Rajeev Bansal (2024) 469 ITR 46. In regard to AY 2014-15, the period of limitation as per section 149 of the Act would have been 31.03.2021. The period of limitation as per the Act r.w. TOLA stood extended till 30.06.2021. The original notice u/s 148 of the Act whic....