2025 (3) TMI 1931

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....he instant appeal filed by the assessee is directed against the order dated 23.12.2023 passed by the National Faceless Appeal Centre (hereinafter referred as "NFAC") arising out of the order dated 03.12.2019 for A.Y. 2012-13 passed by the Assessing Officer (hereinafter referred as "AO") for A.Y. 2012-13. 2. The Ld. Counsel of the assessee submitted a reply dated 25.04.2018 with Ld. Income Tax O....

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....sessee and the appeal preferred by the same stood dismissed being barred by limitation. 3. The appellant is a small-time meat vendor and an individual resident of Hapur, Uttar Pradesh. The appellant filed its return of income wherein the receipts from the sale of raw meat amounting to Rs. 22,25,000/- were offered to tax under presumptive scheme of taxation as per Section 44AD of the Income Tax ....