2026 (7) TMI 1092

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....Respondent : Sh. Balkrishan Gopal, Sr. DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 23.01.2026 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/250/2024-25/1085118885(1) arising out of the assessment order dated 31.05.2023....

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....thority for giving the approval was Principle Chief Commissioner or Deputy Director General and where these authorities are not there, then, the Chief Commissioner or Director General are the competent authority to grant approval. This view has been followed by Coordinate Bench in case of Kotwalia Builders LLP Vs. ITO, Ward 14(3) in ITA 2124/Del/2025 order dated 28.11.2025, in which one of us, the....