2024 (5) TMI 1630

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....sh Mehta. ORDER This assessee's appeal for assessment year 2016-17, arises against the National Faceless Appeal Centre [in short the "NFAC"] Delhi's Din and Order No. ITBA/NFAC/S/250/ 2023-24/1058828465(1), dated 18.12.2023, in proceedings u/s. 147 r.w.s. 144 of the Income Tax Act, 1961 (in short "the Act"). Heard both the parties. Case file perused. 2. It emerges at the outset th....