2026 (10) TMI 417

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...., Accountant Member For the Appellant : Sh. Vipul Kashyap, SR, DR For the Respondent : Sh. Lalit Mohan CA & Sh. Ankit Kumar, Adv ORDER PER SHRI ANUBHAV SHARMA, JUDICIAL MEMBER: These appeals and Cross Objections are preferred by the revenue and assesseee against the order dated 30.10.2025 of the Ld. National Faceless Appeal Centre, Delhi (hereinafter referred as Ld. First Appellate ....

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....t our attention was drawn to page No. 3-7 of the paper book for AY:2013l-14 where assessee has shown filing return of income of Rs. 39,86,470/- and for AY: 2014-15 of Rs. 42,17,600/-. The contention of ld. Counsel is that by the said circular the CBDT has vested jurisdiction for assessment in case of non-corporate assessee in cases of income reporting of Rs. 20,00,000/- and more with Deputy Commis....

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....d only by AO with whom the jurisdiction has been vested by Board and the defect is not curable. Reliance in this regard placed in the decision of Hon'ble Bombay High Court in Ashok Devi Chand Vs. UOI (2023) 151 Taxmann.com 70 (Bombay). Further, following the same legal premises the Coordinate Benches decisions in 452 ITR 43 Ashok Devi Chand Jain vs. UOI, 452 ITR 43 dated 22.03.2022; M/s Kevin Inte....