2026 (2) TMI 1378

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....umar Raha, DR ORDER PER RAJESH KUMAR, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 07.10.2025 for the AY 2014-15. 2. At the time of hearing, the ld. Counsel for the assessee pressed only one issue which is against the invalid assessment framed by the National Faceless ....

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....ct by issuing notice u/s 148 of the Act on 27.03.2021, which was not complied with by the assessee. Thereafter, to finalize the assessment, notices u/s 142(1) of the Act were issued along with questionnaire, which were not complied with by the assessee. Thereafter, in absence of any explanation the ld. AO added Rs.12,16,00,000/- to the income of the assessee by assessing the total income at Rs.12,....

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.... and void as the same is without jurisdiction and cannot be sustained. The case of the assessee find support from the decision of the co-ordinate Bench in case MD Mahimud SK Vs ITO ITA No. 2230 & 2229/Kol/2024 order dated 4.3.2025. Similarly, the Telangana High Court in case of Kankanala Ravindra Reddy vs. Income-tax Officer [2023] 156 taxmann.com 178 (TELANGANA)/[2023] 295 Taxman 652 (TELANGANA)[....