2026 (9) TMI 26

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.... Sr. DR ORDER PER ANUBHAV SHARMA, JUDICIAL MEMBER: This appeal is preferred by the assessee against the order dated 14.11.2025 of the Ld. National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for short) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1082627880(1) arising out of the assessment order dated 24.03.2023 u/s 147 r.w....

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.... 3. After taking into consideration the submissions and the material on record we find that at page Nos. 30-32 assessee has provided screen shots of the e-proceedings and the same reflect that notice u/s 148 was served on 29.07.2022 and thereafter notice u/s 142(1) were only issued, thus non issuance of notice u/s 143(2) is established. We are of the considered view that ground No. 1 being a gene....