2025 (2) TMI 445

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..... st the order of the National Faceless Assessment Centre / Commissioner of Income-tax (Appeals) ["CIT(A)" for short] dated 07.06.2024 having DIN & Order No.ITBA/NFAC/S/250/2024-25/1065481491(1) for the assessment year 2017-2018. 2. The brief facts of the case are that the assessee is a co-operative society registered under the Kerala Co-operative Societies Act, formed with the object of providing .....

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..... CIT(A), the assessee is in appeal before us in the present appeal. When the appeal was called for, none appeared on behalf of the assessee despite due service of notice. Therefore, I proceed to dispose of the appeal on merits. 5. I have heard the rival submissions and perused the material available on record. I find that the issue is now settled by the judgment of the Hon'ble Supreme Court in th .....

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