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2025 (12) TMI 533

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.... Kumar, Sr. DR ORDER PER SATBEER SINGH GODARA, JM: This assessee's appeal ITA no. 6764/Del/ /2025 for assessment year 2012-13 arises against CIT(A)/ NFAC, Delhi's order dated 20.08.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1079784818(1), in proceedings u/s 147 r.w.s. 144 of the Income-tax Act, 1961, hereinafter referred to as the 'Act'. Heard both the parties at length. Case file p....