NFAC Overlooks Binding Precedent, Applies Non-Jurisdictional Ruling, Denies Assessee Benefits Despite Board's Notification.

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....Appellate order as passed by National Faceless Appeal Centre - NFAC - the centralizedNFAC have chooses to contemptuously ignore the binding precedent of Jurisdictional High Court and have applied the non-jurisdictional High Court decision to deprive the assessee from the benefit of the judicial High Court decision. - A good intentioned and well thought notification issued by the Board for NFAC, is not yielding the desired result on account of incorrect application of law. - AT....