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2025 (3) TMI 1668

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....a - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 12-04-2021 in the matter of an intimation issued by CPC u/s 143(1) on 21-05-2019. Having heard rival submissions, the appeal is dis....