2025 (11) TMI 2034

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....ani, Adv Sh. Utkarsa Gupta, Adv. For the Respondent : Sh. Manish Gupta, Sr. DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 08.01.2025 of the 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/250/2024-25/1071970572(1) arising out of t....

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....te Bench in the case of M/s Essel Housing Projects Pvt. Ltd. Vs. DCIT, in ITA No. 1899 & 1900/Del/2025, the relevant portion of the case is reproduced as under: "3. In regard to ITA No.1900/Del/2025 for AY 2017-18, the ld. AR has submitted that there was no valid approval for the purpose of section 151 of the Act and appreciating the contention of the ld. AR, we find that in the present c....

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....A(b), it did not waive the requirement for Section 148A(d) and Section 148. Therefore, the assessing officer was required to obtain prior approval of the specified authority according to Section 151 of the new regime before passing an order under Section 148A(d) or issuing a notice under Section 148. These notices ought to have been issued following the time limits specified under Section 151 of t....