2025 (3) TMI 2241

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....atoch, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2024-25/1065634081(1) dated 13.06.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. Coming to the assessee's s....

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....018-19 than in A.Y. 2017-18 before us. It had further declared interest income @12.5% going by the agreement clause in subsequent year only. 5. The Revenue at this stage seeks to buttress the point that the assessee's corresponding cheque mentioned the date for executed in the month of March 2017; and, therefore, we ought to uphold the impugned addition. We hardly see any merit in the Revenue's....