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2025 (8) TMI 1030

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....ear 2014-15, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2023-24/1059280923(1) dated 02.01.2024, 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. It emerges during the course of hearing that the assessee's sole substantive grievance canvassed in the instant appeal challen....