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2025 (8) TMI 587

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.... Sanjay Kumar, Sr. DR ORDER This assessee's appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the "CIT(A)-NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/1058390421(1) dated 01.12.2023 involving proceedings under section 147 of the Income tax Act, 1961 (hereinafter referred to as 'the Act'). 2. ....