2025 (3) TMI 1951

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....ri Sailen Samadder, Addl. CIT, Sr. DR ORDER PER BENCH : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "the Ld. CIT(A)"] vide order no. ITBA/NFAC/S/250/2024-25/1070338564(1) dated 13.11.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred ....