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2025 (8) TMI 283

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....2017-18, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/APL/S/250/2023-24/1060392580(1) dated 01.02.2024, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. A perusal of the case file reveals that both the learned lower authorities have added an amount of Rs. 9,89,344/- in assessee's hands after enh....

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