IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR ‘SMC’ BENCH, NAGPUR BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER Assessment Year : 2013-14 Jagdishprasad Maheshwari Vs. DCIT/ACIT, Circle-4, C/o Surgical India, Nagpur Shop No. 214,215,224,225, Sandesh Dawa Bazar, Near Haj House, Ganjipeth, Nagpur-440018, Maharashtra PAN: ACYPM9289M Appellant Respondent Appellant by : Shri Mahavir Atal (through Virtual)

Respondent by : Shri Surjit Kumar Saha (through virtual)

Date of hearing : 10.03.2026 Date of pronouncement : 17.04.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2013-14 is directed against the order dated 10.11.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment Order dated 23.03.2022 passed u/s.147 r.w.s.144 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’).

2. I will take up the legal issue raised by the assessee challenging the validity of the assessment proceedings in light of the judgment of Hon’ble Bombay High Court in the case of Crystal Pride Developers Vs. ACIT (2025) 172 taxmann.com 463 (Bombay).

3. At the outset, ld. Counsel for the assessee submitted that regular assessment u/s.143(3) of the Act for