2025 (2) TMI 1834

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....For the Department : Sh. Shailender Shrivastava, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2022-23, 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/250/2024-25/1067296783(1) dated 05.08.2024 involving proceedings under section 154 of the I....

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....om incorrect claim and information in the return disallowance of loss, disallowance of expenditure, disallowance of deduction and addition of income as per Form 26AS etc. than the issue before us involving the interpretation of the "State" Government as to whether it includes the assessee's employer or not. 4. The Revenue vehemently argues that the assessee's case would be covered under section....