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2026 (3) TMI 1759

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.... Assessment Year 2024-25 arises against the Addl./JCIT(A)-2, Hyderabad's DIN & order No. ITBA/APL/S/250/2025-26/1083310559(1) dated 04.12.2025, in proceedings u/s 154 of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. It emerges during the course of hearing that the assessee/appellant is aggrieved against both the learned lower author....