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“faceless assessment”

Assessment ProceduresSection 144BSection 144B2,420 judgments

The decision most relied on for faceless assessment is Kankanala Ravindra Reddy v. ITO (156 Taxmann.com 178), cited in 213 judgments on BharatTax.

Leading authorities on faceless assessment

Kankanala Ravindra Reddy v. ITO
156 Taxmann.com 178 · 2023 · High Court
213
citing judgments

A notice issued under section 148 of the Income Tax Act is invalid if the Income Tax Department fails to follow the prescribed procedures, including obtaining the necessary approvals under section 151 or adhering to the faceless assessment scheme mandates under section 151A.

Jatinder Singh Bhangu v. Union of India
165 Taxmann.com 115 · 2024 · High Court
106
citing judgments

The faceless assessment scheme under Section 151A applies from the stage of issuing show cause notices under Sections 148 and 148A, and non-compliance with the scheme or related notifications vitiates the subsequent assessment proceedings. Assessment proceedings are considered to commence upon the issuance of such a show cause notice.

Ram Narayan Sah v. Union of India
163 Taxmann.com 478 · 2024 · High Court
97
citing judgments

A notice under section 148 of the Income-tax Act, 1961, cannot be issued by the Jurisdictional Assessing Officer after the introduction of faceless assessment under Section 151A read with Section 144B. Such a notice is invalid as it defeats the object of faceless assessment and is not in consonance with CBDT notifications.

T.K.S. Builders (P) Ltd. v. ITO
469 ITR 657 · 2024 · High Court
88
citing judgments

Section 144B of the Income Tax Act does not completely divest the Jurisdictional Assessing Officer (JAO) of their power to assess or reassess, even with the introduction of the Faceless Reassessment Scheme.

Triton Overseas (P) Ltd. v. Union of India
156 Taxmann.com 318 · 2023 · High Court
55
citing judgments

A notice under Section 148 for income escaping assessment issued by the Jurisdictional Assessing Officer is invalid if it does not comply with Section 151A and relevant CBDT notifications concerning faceless assessment.

Pvt. Ltd. v. DCIT
466 ITR 474 · 2024 · High Court
53
citing judgments

Reassessment notices under Section 148A, issued in the context of faceless assessment proceedings, must be issued by the designated Faceless Assessing Officer and not by a Jurisdictional Assessing Officer.

Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras
169 Taxmann.com 542 · 2024 · High Court
50
citing judgments

The National Faceless Assessment Centre (NaFAC) does not have the power to issue notices under Section 148 or 148A of the Income Tax Act. Its jurisdiction for assessment or reassessment begins only from the stage of issuing notices under Section 142(1) or 143(2).

Samp Furniture (P) Ltd. v. ITO
165 Taxmann.com 581 · 2024 · High Court
50
citing judgments

The issuance of a notice under section 148A, including the order under section 148A(d), is a mandatory procedural step before reassessment proceedings can be initiated under section 147/148. Failure to comply with this requirement renders the subsequent reassessment proceedings invalid.

Judgments citing faceless assessment

Krishnasamy Maruthupandian, Virudhunagar vs. ITO, Corp Ward 4, Madurai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 863/CHNY/2024[2013-14]Status: DisposedITAT Chennai24 Jun 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 863/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 Shri Krishnasamy The Income Tax Officer, Maruthupandian, Vs. Corporate Ward-4, D No.2/6/1531 Asari Colony, Madurai. 4Th Street, Satchiyapuram, Sivakasi, Virudhunagar – 626 124. Pan: Agzpm 0804B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri G. Akash, Advocate ""यथ" क" ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 24.06.2024 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Order No.Itba/Nfac/S/250/2023- 24/1058168632 (1) Dated 23.11.2023. The Assessment Was Framed By The Addl./Joint/Deputy/Asst. Commissioner Of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi For The Assessment Year 2013-14 U/S.147 R.W.S.144B Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Order Dated 19.03.2022. 2. The Only Issue In This Appeal Of Assessee Is Against The Order Of Cit(A)-Nfac Confirming The Action Of Ao In Adding The Credits In The Bank Account Amounting To Rs.7,72,83,031/- As Unexplained Money U/S.69A Of The Act By Holding That The Assessee’S Appeal Is Dismissed As Un-Admitted & Infructuous For The Reason That The Assessee Has Not Paid An Amount Equal To The Amount Of Advance Tax In Term Of Section 249(4)(B) Of The Act.

For Appellant: Shri G. Akash, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 147Section 148Section 249(4)(b)Section 69A

Delhi in Order No.ITBA/NFAC/S/250/2023- 24/1058168632 (1) dated 23.11.2023. The assessment was framed by the Addl./Joint/Deputy/Asst. Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi for the assessment year 2013-14 u/s.147 r.w.s.144B of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated