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Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2012-13 by the Ld. First Appellate Authority, viz. the Commissioner of Income Tax (Appeal) at National Faceless Appeal Centre (NFAC), Delhi, is bad both in law and on facts. 3. For that the order of assessment dated 02/08/2016 bearing DIN & Order No: Nil passed under