ORDER

PER YOGESH KUMAR, U.S. JM:

The captioned two appeals are filed by the Assessee and two Appeals are filed by the Revenue aggrieved by the orders dated 29/03/2025 for Assessment Year 2018-19 and dated 30/03/2025 for Assessment Year 2019-20challenging the orders of National Faceless Appeal Centre (‘NFAC/Ld. CIT(A)’ for short).

2. The Ld. Assessee's Representative at the outset submitted that notices dated 11/03/2022 for Assessment Year 2018-19 and notice dated 08/03/2023 issued u/s 148A(b) of the Income Tax Act, 1961 ('Act' for short) by the Jurisdictional A.O. and the order dated 29/03/2022 and 27/03/2023 u/s 148A(b) of the Act are bad in law. Therefore submitted that the consequential assessment orders deserves to be set aside. The Ld. Counsel has also relied on the order of the Co-ordinate Bench of the Tribunal in the case of Chirag Kirpal Vs. ACIT in ITA No. 656/Del/2025 dated 30/09/2025 and also the Judgment of Jurisdictional High Court i.e. High Court of Punjab and Haryana in CWP-15745-2-24 in the case of Jatinder Singh Bhangu Vs. Union of India vide Judgment dated 19/07/2024.

3. Per contra Ld. DR submitted that as against the Order of the Tribunal and the Judgment of the Ju