2026 (1) TMI 179

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....: Shri Ravindra, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 20.06.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeal: 1. On the facts and in the circumstan....

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....acts and in the circumstances of the case as well in law, the Ld. Commissioner of Income tax (Appeals) at National Faceless Appeal Centre has erred in upholding the applicable tax rate u/s.115BBE disregarding the fact that the provisions of Section 115BBE are applicable prospectively from Assessment Year 2018-19. 4. On the facts and in the circumstances of the case as well as in law, the ....