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....he CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2024-25/1067045048(1) dated 26.07.2024 in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short "the Act"). 2. Case called twice. None appears at the assessee's behest. It is accordingly proceeded ex-parte. 3. Learned departmental representative vehemently argues during the course of hearing that both the lower authorities hav....
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