2025 (9) TMI 1657

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....for Assessment Year 2012-13, arises against the C IT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2023-24/1056024772(1) dated 13.09.2023, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. Coming to the assessee's sole substantive ground challenging correctness of the impugned addition amountin....