2025 (10) TMI 758

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....dvocate For the Revenue : Shri Ajay Kumar Arora, Sr. DR ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the assessee against the orders dated 22.01.2025 and 12.06.2025 of the Commissioner of Income-tax (Appeals)-29, New Delhi (hereinafter referred to as the ld. First Appellate Authority or 'the Ld. FAA' for short) in Appeals No..CIT(A), Delhi-29, 10187/2012-13 and CIT(A), ....

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....initiated on 20.05.2022. The assessee's return filed u/s 153C of the Act was found to be invalid and was not taken on record and best judgement assessment was framed u/s 153C r.w.s. 144 of the Act. 3. At outset, the ld. AR has argued that the whole assessment is vitiated as, in the case of the assessee, six year period u/s 153C of the Act has to be considered from the date of handing over of th....