2025 (10) TMI 765

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....GARWAL, AM: This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A), in short] dated 10.03.2025 in Appeal No. NFAC/2014-15/10297028 arising out of order passed u/s 271(1)(b) of the Act, 1961 (hereinafter referred as 'the Act') dated 20.09.2023 for Assessment Year 2015-16. 2. Brief facts of the case....

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....ed on 21.03.2023 u/s 147/144 r.w.s 144B of the Act stood set aside by the Ld. CIT(A), NFAC in terms of the order dated 26.03.2025 with the directions to make fresh assessment in accordance with Rule and timelines. Copy of the said order is placed before us in Paper Book at pages 4 to 11 filed by the assessee. The Ld. AR further submits that since the order under which satisfaction for initiation o....