2025 (8) TMI 1583

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....Ved Jain, Adv. & Shri Ayush Garg, CA ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeals have been filed at the instance of the Revenue seeking to assail the First Appellate order dated 12.07.2024 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre ("NFAC"), Delhi ["Ld.CIT(A)"] u/s 250 of the Income Tax Act, 1961 ["the Act"] arising from the assessment order....

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....inted out that Co-ordinate Bench of the Tribunal has quashed the revisional order passed under s. 263 in order in ITA No.6816/Del/2019 for Assessment year 2013-14 dated 03.11.2023. The present proceedings as per captioned appeal arising from the assessment order passed in pursuance of revisional order. The Ld.CIT(A) has reversed the additions made by the AO passed under s. 143(3) r.w.s 263 of the ....

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.....w.s. 263 of the Act has been rightly quashed by the Ld.CIT(A). We see no error in the first appellate order under challenge by the Revenue. The Revenue shall be at liberty to seek recall of this order, if the circumstances so warrant. 8. In the result, the appeal of the Revenue is dismissed, ITA No.4187/Del/2024 [Assessment Year : 2013-14] 9. We now take up the appeal of the Revenue i.e.....