Section 43B: Employee’s Deduction – Before due date of filing of return – Binding Precedent – Order of Jurisdictional High Court – binding on AO situated within territorial jurisdiction and respective first appellate authority.

The Hon’ble Income-tax Appellate Tribunal – Agra Bench in the case of Mahadev Cold Storage v. Jurisdictional AO ITA No.41 & 42/Agr/2021 dated June 14, 2021 in one of the first appeals against the National Faceless Appeal Centre (NFAC) while dealing with the issue of applicability of jurisdictional precedents explained the background and genesis of the Faceless Appeal Scheme, and referred to the article authored by Dr. K. Shivaram, Senior Advocate, and Mr. Shashi Bekal, Advocate (posted on itatonline.org on March 27, 2021). It was held that the NFAC is bound by the binding decision of the Jurisdictional Allahabad High Court, as the assessing officer is situated within the territorial and subjective jurisdiction of the High court.