2025 (4) TMI 1899

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....R ORDER This assessee's/alleged legal heir's appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/APL/S/250/2024-25/1069741295(1) dated 17.10.2024, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that the appellant herein....