2026 (5) TMI 678

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....t Kaur Hansra, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2025-26/1076664472(1), dated 03.06.2025 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961....