2026 (5) TMI 1626

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....., Sh. Tarun Chanana, Adv. For the Respondent : Sh. Ajay Kumar Arora, Sr. DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 11.06.2024 of the Ld. National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. 'FAA') in DIN & Order No: ITBA/NFAC/S/250/2024-25/1065539663(1) arising out o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e has provided copy of notice u/s 148 of the Act issued on 31.03.2021 and at page No. 2-4 screen shots of the ITBA Portal substantiating that the notice u/s 148 of the Act is dated 31.03.2021, however, issued and communicated to assessee on 16.04.2021. These assertions could not be disputed by the revenue by any evidence to the contrary. 4. Thus, the time limit was issuance of notice under the ....