2025 (8) TMI 119

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....ear 2012-13, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2023-24/1053281624(1) dated 29.05.2023, in proceedings u/s 147 of the Income Tax Act, 1961 (in short "the Act"). 2. Case called twice. None appears at the assessee's behest. He is accordingly proceeded ex-parte. 3. A perusal of the instant case file reveals at the outset that the earlier learned co-ordinate ....