2025 (7) TMI 1732

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....against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-1, Pune's DIN and order no. ITBA/APL/S/250/2024- 25/1072178093(1), dated 15.01.2025 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Heard both the parties. Case file perused. 2. A perusal of both the learned lower authorities' respective findings indicates that they have ....