2026 (1) TMI 1679

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....ee's appeal for assessment year 2011-12 arises against order of National Faceless Appeal Centre/learned Commissioner of Income Tax (Appeals), [in short, the "CIT(A)"], Delhi, in DIN & Order No: ITBA/APL/S/250/2025 26/1081805109(1) dated 16.10.1995 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Heard both the parties. Cas....