आदेश/ORDER

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 11.11.2025 of the learned CIT(A)--National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2015-2016.

2. The assessee has raised the following grounds of appeal:

1. “The order passed by the learned CIT(A) of National Faceless Appeal Centre u/s 250 is bad in law and on fact unjust and unwarranted. Hence the Appellant prays the Honorable Income Tax Appellate Tribunal to quash the order and DLEETE the addition made.

2. The notice u/s 148A(b) has been issued without providing mandatory time of 7 clear days as provided in Sec. 148A(b) and hence order passed u/s 148A(d) and notice issued u/s 148 basing on such order is bad in law. Proceedings conducted on an invalid notice are void ab initio.

3. The Appellant submits that the notice dated 13.04.2022 issued u/s 148 itself is invalid as the notice is barred by limitation, issued beyond the time provided u/s 149 of the Act.

4. The appellant submits that after the introduction of faceless Assessment scheme, the JAO cannot issue notice under section 148A and notice under section 148.

5. The Appellant submits t