2025 (8) TMI 285

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....nt Year 2012-13, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2024-25/1066474358(1) dated 08.07.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. Coming straightaway to the assessee's sole substantive grievance raised in the instant appeal that both the learned lower auth....