2025 (3) TMI 1875

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....: INTURI RAMA RAO, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 01.04.2024 for Assessment Year (AY) 2011-12. 2. Brief facts of the case are that the appellant is an individual deriving income from salary and interest. The return of income for AY 2010-11 was filed on 01.02.2012. Against the said return of inco....

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....determined by the situs of the AO as per notification No. F. 63 dated 24.04.2019 issued under the Standing Order under Income Tax (Appellate Tribunal) Rules, 1963. It is also relevant to make a reference to the recent judgment of the Hon'ble Supreme Court in the case of PCIT v. ABC Papers Ltd. [2022] 447 ITR 1 (SC) and PCIT v. MSPL Ltd. [2023] 454 ITR 280 (SC) wherein it was held that the juri....