2025 (4) TMI 2423

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....v. For the Department : Sh. Sahil Kumar Bansal, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2012-13, 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/250/2023-24/1063339987(1), dated 25.03.2024 involving proceedings under section 143(3) r.....

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....uch in tune with the settled law as the Assessing Officer has recorded his reason to believe running into four pages from 145 to 148, and therefore, the assessee's legal ground deserves to be rejected. 5. We have given our thoughtful consideration to the assessee's and Revenue's vehement submissions reiterating their respective stands and find no reason to sustain the impugned reopening. We rei....