2025 (12) TMI 194

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.... DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 13.03.2025 of the Ld. Commissioner of Income-tax (Appeals)-2, Chandigarh, (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for short) in appeal No.NFAC/2013-14/10069814, filed before him against the order dated 14.01.2022 passed u/s 201(1)/201(1A) of the Income-tax ....