2025 (4) TMI 1911

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....r assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT (A)- 2, Bengaluru's DIN and order no. ITBA/APL/S/250/2024- 25/1064748501(1), dated 09.05.2025, involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Heard both the parties. Case file perused. 3. Coming to the assessee's sole substantive gro....