सुनवाई की तारीख/Date of hearing: 21.04.2026

घोषणा की तारीख/Pronouncement: 30.04.2026

आदेश/ORDER

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 24.10.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2015-2016.

The assessee has raised the following grounds of appeal:

1. “That the learned Assessing Officer ("Ld. AO") erred in law and on facts in initiating proceedings under section 148A(b) and issuing notice under section 148 dated 25.04.2022 without fulfilling the mandatory jurisdictional conditions prescribed under sections 147, 148, 148A and 149 of the Income-tax Act, 1961, and the learned Commissioner of Income-tax (Appeals) ["Ld. CIT(A)"] erred in deciding to set-aside such reassessment, which is void ab initio and liable to be quashed.

2. That the reassessment proceedings for A.Y. 2015-16 were initiated beyond t