2025 (2) TMI 1818

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....DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2017-18, 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/250/2023-24/1059097778(1) dated 27.12.2023 involving proceedings under section 272A of the Income-tax Act, 1961 (hereinafter referred to as 'the....