2026 (9) TMI 1303

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....Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2025-26/1081791141(1), dated 15.10.2025 involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter r....

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....ated material evidence collected during the course of assessment as well as information received from the Investigation Unit, and hence the relief of Rs. 2,20,70,619/- granted to the assessee is unjustified and liable to be reversed.] 3. Suffice to say, the Revenue's endeavour herein challenges the CIT(A)'s action restricting the assessee's bogus purchase disallowance of Rs. 2,13,72,077/- made ....