2025 (7) TMI 1771

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....r The Respondent : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-12, Mumbai [CIT(A)] dated 25-09-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s.....