2025 (7) TMI 1973

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....R ORDER This assessee's appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-2, Mumbai's DIN and order no. ITBA/APL/S/250/2024-25/1070103335(1), dated 05.11.2024, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Heard both the parties. Case file perused. 2. It emerges durin....