2025 (12) TMI 397

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....njit Kumar Das, CIT-DR ORDER Per: Inturi Rama Rao, AM These appeals filed by the Revenue are directed against different orders of the National Faceless Appeal Centre, Delhi (NFAC) dated 26.03.2025 for Assessment Years (AY) 2014-15 & 2015-16. 2. Since identical issues and facts are involved in these appeals, they are heard together and disposed of by this common order. 3. For the sak....

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....ed the appeal. 6. Being aggrieved, the Revenue is in appeal before this Tribunal in the present appeal. 7. The ld. CIT-DR contended that the intimation issued u/s. 143(1) of the Act dated 10.03.2016 is already subject matter of revisional proceedings u/s. 264 of the Act, Therefore, the NFACT ought not have entertained the appeal in view of the express bar contained in section 264(4)(c) of th....