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2026 (5) TMI 297

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....ar Arora, Sr. DR ORDER PER ANUBHAV SHARMA, JM: This appeal preferred by the revenue against the order dated 13.11.2023 of Ld. COMMISSIONER OF INCOME TAX, APPEAL ADDL/JCIT (A)-2 COIMBATORE (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for short) in DIN & Order No : ITBA/APL/S/250/2023- 24/1057907901(1) arising out of the order dated 06.03.2023 u/s 201(1) r.w.s.....

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