TaxTMI 
TaxTMI 
2026 (5) TMI 1863
X X X X Extracts X X X X
X X X X Extracts X X X X
....ndent : Sh. Rohit Kapoor, Adv. & Sh. Vir Sain Aggarwal, ITP ORDER PER MANISH AGARWAL, AM : This Revenue's appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the "CIT(A)"], Noida order dated 11.09.2025, involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. At the thr....