2025 (2) TMI 1841

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....lener Shrivastava, Sr. DR ORDER Per Satbeer Singh Godara, Judicial Member: This assessee's appeal for Assessment Year 2012-13, arises against the CIT( A)/ NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2022 -23/1047941422(1) dated 12.12.2022, in proceedings u/s. 147 r. w. s. 144 of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. ....