2025 (9) TMI 1364

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....RDER This assessee's appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/APL/S/250/2024-25/1065515718(1), dated 2012-13 involving proceedings under section 144 of the Incometax Act, 1961 (hereinafter referred to as 'the Act'). 2. Heard both the parties at leng....