2025 (8) TMI 1097

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....ri Surender Pal, CIT, DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 06.02.2023 of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (hereinafter referred as Ld. First Appellate Authority or in short Ld. 'FAA') in appeals No.CIT(A), Delhi-3/10191/2018-19 arising out of the appeal before it against the order dated 31....

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....ee primarily for the reason that it preferred to follow the decision assessee's own case for earlier years. Learned DR has tried to distinguish the facts of present year asserting that in the present assessment the assessing officer has done a detailed exercise of establishing how the loans were utilized by the assessee company. Learned AR has established before us on the basis of financials that ....