2026 (5) TMI 1477
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....Dayainder Singh Sidhu, CIT DR ORDER PER SATBEER SINGH GODARA, JM This revenue's appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals) [in short, the "CIT(A)"], Delhi-23's DIN and order no. ITBA/APL/S/250/2025-26/1080175045(1), dated 29.08.2025 involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as....


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