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....is assessee's appeal for assessment year 2020-21 arises against National Faceless Appeal Centre (NFAC), Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/1059365122(1), dated 04.01.2024, in case no. NFAC/2019-20/10188402, in proceedings u/s 154 of the Income-tax Act, 1961, hereinafter referred to as the 'Act'. Heard both the parties. Case file perused. 2. It emerges during the course of hear....
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