2025 (7) TMI 1731

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....ear 2020-21, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 7, Mumbai's DIN and order no. ITBA/APL/S/250/2024- 25/1073806311(1), dated 28.02.2025 involving proceedings under section 154 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Heard both the parties. Case file perused. 2. Coming to the assessee's first and foremost argument seeking to reverse bo....