2025 (8) TMI 187

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....see's appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/ NFAC/S/250/2022-23/1050227806(1) dated 28.02.2023, in proceedings u/s 143(1) r.w.s. 264 of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. Learned Sr. DR vehemently argues during the course of hearing that both the learned lower aut....