2023 (4) TMI 485

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..... ODARA, J.M. : This assessee's appeal for assessment year 2012- 2013, arises against the National Faceless Appeal Centre [in short the "NFAC"] Delhi's Din and Order No. ITBA/NFAC/S/ 250/2022-23/1049281830(1), dated 31.01.2023, involving proceedings u/s. 154 of the Income Tax Act, 1961 (in short "the Act"). Heard both the parties. Case file perused. 2. It emerges during the course of hearing that .....

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..... roving inquiries in the case records. Faced with the situation, we uphold the learned lower authorities identical action rejecting the assessee's impugned sec.154 rectification with a rider that the taxpayer herein shall be very much at liberty to take recourse to regular appeal proceedings and the corresponding delay would stand condoned as he has been pursuing the instant sec.154 remedy based on .....

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