2026 (9) TMI 446

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....ER For the Appellant : Shri Anurag Singhal, CA Shri Sandeep Bhalla, CA For the Respondent : Shri Mahesh Kumar, CIT DR ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 14.01.2026, passed by Ld. AO-NFAC u/s. 143(3) read with section 144C(13) r.w.s. 144B of the Income Tax Act, 1961 (hereafter as "the Act"). 1.1 In this case, the Ld. AO made an upwa....

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.... filed before us and for the sake of record some portions from the same deserve to be extracted: - "......... 2. Subsequent to the filing of the captioned appeal, the Ld. TPO, in response to the rectification application dated 13.01.2026 filed by the Appellant u/s. 154 of the Act, has passed a Rectification Order dated 27.05.2026 ('Rectification Order') (enclosed as Annexure 1). ....