TaxTMI 
2025 (4) TMI 2486
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....appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 5, Mumbai's DIN and order no. ITBA/APL/S/250/2024- 25/1066196896(1), dated 28.06.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Heard both the parties. Case file perused. 3. The delay of 138 days in filing the asses....