2025 (2) TMI 1670

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...., JCIT-DR ORDER PER GAGAN GOYAL, A.M: Present appeal came to be presented challenging order dated 02.09.2024, passed u/s 250 of the Income Tax Act, 1961, relating to the Assessment Year 2012-13. 2. Vide impugned order, Ld. CIT(A) allowed the appeal filed by the assessee and thereby set aside the assessment order dated 19.11.2019 passed by the Assessing Officer. Consequently, a deletion....

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...., and thereby the assessee has been required to prepare true and correct return of his total income for the said assessment year. 5. Admittedly, the department has issued notice u/s 153C of the Act. In this situation, it can safely be said that the department has given effect to the decision by our own Hon'ble High Court in the abovesaid case. 6. The department having complied with and acted....