2026 (2) TMI 599

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....umar Raha, CIT-DR, S.B. Chakraborthy, Sr. DR ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter "the Act"), dated 17.12.2024, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. 1.1 In this case, the first issue is that the assessee is aggrieved with an order pass....

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....f documentation regarding the adjustments made. The Ld. DR pointed out that the Ld. AO's order is digitally signed and hence it cannot be said that the order is unsigned. The Ld. DR relied on the impugned order thereafter. 2. We have carefully considered the documents before us and heard both the Ld. AR/DR. There appeals to be considerable merit in the averment that the order u/s 154 of the Act....

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....llowed. Order pronounced on 24.07.2025 ============= Document 1 18 Rectification order u/s 154 of the IT Act, 1961) आयकर केन्द्र CENTRALIZED PROCESSING CENTER INCOME TAX DEPARTMENT WELLFARE BUILDINGS & ESTATES PRIVATE LIMITED Name PAN AAACW3972E 1 AY : 2021-22 1 DIN : CPC/2122/U6/403645589 1 Ack. No. : 49908....