2025 (8) TMI 1499

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.... PER SATBEER SINGH GODARA, JM: This assessee's appeal for assessment year 2012-13 arises against National Faceless Appeal Centre (NFAC), Delhi's DIN and order no. ITBA/NFAC/S/250/2024-25/1065161356(1), dated 27.05.2024, in case no. CIT(A), Delhi-21/10393/2019-20, in proceedings u/s 144 of the Income-tax Act, 1961, hereinafter referred to as the 'Act'. Heard both the parties. Case file perus....