2024 (12) TMI 1796

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....J. S. kataria, Adv For the Revenue : Shri Safarul Haque Tanweer, CIT DR ORDER PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1940/Del/2022 for AY 2012-13, arises out of the order of Assessing Officer [hereinafter referred to as 'ld. AO', in short] in Appeal No. ITBA/ASI/S/143(3)/2022-23/1043926421(1) dated 25/02/2022. 2. The only issue to be decided in this appeal is as to whethe....

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....e 26 of the appeal set. The final assessment order was framed by the assessing officer after considering the DRP directions and the order giving effect passed by the Learned TPO on 25-02-2022. 4. The Learned AR before us placed on record the screenshot from ITBA portal which showed that Document Identification Number (DIN) was generated for the final assessment order and for demand notice issue....