2026 (1) TMI 1185

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....or the Revenue : Shri Hemanshu Joshi, Ld. Sr. D.R. ORDER Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 30.01.2025, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short 'the Act') for th....

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....w, which arises from the facts as found by the authorities below and having a bearing on the tax liability of the Assessee". Thus, by considering the peculiar facts and circumstances, as the legal issue raised by the Assessee emanates from the orders passed by the Authorities below and goes to the root of the case, we are inclined to allow the Assessee to raise this legal issue for adjudication. ....