ORDER

PER RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (for short, “CIT(A)”), dated 20/11/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 147 r.w.s 144 r.w.s 144B of the Income Tax Act, 1961 (for short, “the Act”), dated 19/01/2024. The assessee has assailed the impugned order of the CIT(A) on the following grounds of appeal:

1. ““The order passed by the learned Assessing Officer and confirmed by the Ld. CIT(A) u/s 250 of the Income Tax Act 1961 dt. 20.11.2025 is erroneous both on facts and in law to the extent it is prejudicial to the interest of the appellant.

2. The Ld. CIT(A) erred in confirming the notice u/s.148A(b) issued on 23.03.2023, as it is without jurisdiction, as it has been issued by the Jurisdictional A.O Ward-2, Karimnagar, Telangana.

3. The Ld. Commissioner of Income-ta