2026 (7) TMI 683

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....aid appeal by assessee for Assessment Year (AY) 2011- 12 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 13.01.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 of the Act on 13.11.2018. The only prayer of Ld. AR is condonation of delay in first appeal and restoration of assessment back to ....