2026 (7) TMI 1094

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....DR ORDER PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3098/Del/2025 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'ld. CIT(A)', in short] dated 12.03.2025 against the order of assessment passed u/s 143(3) r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 19.09.2022 by the Ass....

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....e assessment proceedings requested the learned AO to make a reference to the Departmental Valuation Officer (DVO). The learned AO accordingly made a reference to the Technical Unit / valuation officer under section 131(1)(d) vide letter dated 6-3-2026. Since the valuation officer's report was not received before the limitation date of 31-3-2026, the assessment order stood passed on 26-3-2026 m....