2025 (8) TMI 951

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....s DIN & order No. ITBA/NFAC/S/250/2024-25/1067729221(1) dated 19.08.2024, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short "the Act"). 2. Case called twice. None appears at the assessee's behest. It is accordingly proceeded ex-parte. 3. It emerges during the course of hearing with the able assistance coming from the Revenue side that both the learned lower authorities have held....