“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

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

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

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

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

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

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

Airbnb Payments India Private Ltd., Haryana vs. Tpo 1(3)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 409/DEL/2022[2017-18]Status: DisposedITAT Delhi13 Mar 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. Bhaskar Goswami, CIT DR

Section 143(3)Section 144CSection 153Section 153B

409/Del/2022 : Asstt. Year: 2017-18 Airbnb Payments India Pvt. Ltd., Vs. The Assessing Officer, Level-9, Spaze I Tech Park, A1 National Faceless Assessment Tower, Sector-49, Sohna Road, Centre, New Delhi Gurgoan, Haryana-122018 (APPELLANT) (RESPONDENT) PAN No. AANCA6203B Assessee by : Sh. Vishal Kalra, Adv. Sh. Ankit Sahani ... Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 30.01.2022 passed by the National Faceless Assessment Centre, Delhi u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961. 2. The assessee is engaged in the business of providing digital enablement platform

Kavungal Vareed Itteera, Kerala vs. ACIT, Ernakulam

In the result, the appeal by the assessee is dismissed

ITA 855/COCH/2022[2020-21]Status: DisposedITAT Cochin08 Mar 2023AY 2020-21

Bench: Shri George George K. & Ms. Padmavathy S.Assessment Year : 2020-21

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 139(1)Section 143(1)Section 2(24)(x)Section 3Section 34(1)(iv)Section 36(1)(iv)Section 36(1)(va)Section 43B

Padmavathy S, Accountant Member: This is an appeal by the assessee directed against the order dated 13.06.2022 of the CIT(Appeals), National Faceless Assessment Centre, Delhi [NFAC] in relation to Assessment Year 2020-21. The only issue involved in this appeal is disallowance of PF/ESI. 2. The assessee

Shri Gautam Shambhubhai Vaghasiya, Rajkot vs. The ITO, Ward -1 (1) (2), Rajkot

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

ITA 270/RJT/2022[2012-13]Status: HeardITAT Rajkot03 Mar 2023AY 2012-13

Bench: Ld. Cit(A)-1, Rajkot On 01.02.2018 With A Detailed Paper Book. Thus The Ld. A.R. Pleaded To Set Aside The Matter Back To The File Of Ld. Nfac For Adjudication On The Appeal On Merits.

Section 143(3)

appearing for the Revenue submitted though the appeal was originally filed before Ld. CIT(A)-1, Rajkot, it is thereafter due to Faceless assessment, the appeal is transferred to Ld. NFAC. However, it appears the written submission dated 01.02.2018 filed by the assessee before

Intercontinental Hotels Group (India) Pvt. Ltd., Gurgaon vs. ACIT, Circle-1(1), Gurgaon

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 505/DEL/2022[2017-18]Status: DisposedITAT Delhi20 Feb 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Atul Jain, AR &For Respondent: Sh. Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144C(13)

r.w.s. 144C(13) read with section 144B of the Income-tax Act, 1961 (‘the Act’) dated 27 January 2022 passed by the National Faceless Assessment Centre, Delhi (‘Ld. AO’) read with rectification order u/s 154 r.w.s, 143(3) of the Act dated 23 August 2022. 7 Inter Continental Hotels Group

Manju Saran, Jaipur vs. ITO WD 7(1), Jpr, Jaipur

Appeal of the assessee is allowed

ITA 423/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia (CA) &For Respondent: Ms Monisha Choudhary (Addl.CIT)

Section 143(3)Section 271Section 271BSection 274

assessment year 2017-18 dated 10.10.2022, which in turn arises from the order passed by 2 Manju Saran the National Faceless Assessment Centre (NFAC) Delhi passed under Section 271B of the Income tax Act, 1961 (in short 'the Act') dated 28.12.2021. 2. The assessee has marched this appeal on following

Bmw India Financial Services P.Ltd, Gurugram vs. DCIT, Circle-1(1), New Delhi

In the result, the appeals of the assessee are allowed

ITA 562/DEL/2022[2018-19]Status: DisposedITAT Delhi03 Feb 2023AY 2018-19

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 478/Del/2022 : Asstt. Year : 2017-18 Ita No. 562/Del/2022 : Asstt. Year : 2018-19 Bmw India Financial Services Pvt. Ltd., Vs Dcit, 1St Floor, Building No. 11, The Oberoi Circle-10(1), Corporate Tower, Dlf Cyber City, Delhi Phase-2, Gurgaon, Haryana-122002 (Appellant) (Respondent) Pan No. Aadcb8986G Assessee By : Sh. Ajit Jain, Ca Revenue By : Sh. Rajesh Kumar, Cit Dr Date Of Hearing: 01.02.2023 Date Of Pronouncement: 03.02.2023

For Appellant: Sh. Ajit Jain, CAFor Respondent: Sh. Rajesh Kumar, CIT DR

Section 143(1)(a)Section 143(3)Section 40aSection 43Section 92C

case and in law, the Honourable Dispute Resolution Panel (‘Hon’ble DRP’), the Learned Transfer Pricing Officer (‘Ld. TPO’) and the National Faceless Assessment Centre / Assessing Officer ITA Nos. 478 & 562/Del/2022 2 BMW India Financial Services Pvt. Ltd. (hereinafter collectively to be referred as “Revenue”) erred in making an adjustment ... case and in law, the Honourable Dispute Resolution Panel (‘Hon’ble DRP), the Learned Transfer Pricing Officer (‘Ld. TPO’) and the National Faceless Assessment Centre / Assessing Officer (hereinafter collectively to be referred as “Revenue”) erred in making an adjustment of INR 12,603,272 to the total income

Bmw India Financial Services Private Limited, Gurgaon vs. DCIT, Circle-10(1), Delhi

In the result, the appeals of the assessee are allowed

ITA 478/DEL/2022[2017-18]Status: DisposedITAT Delhi03 Feb 2023AY 2017-18

For Appellant: Sh. Ajit Jain, CAFor Respondent: Sh. Rajesh Kumar, CIT DR

Section 143(1)(a)Section 143(3)Section 40aSection 43Section 92C

Nanu Rajees, Kannur vs. ITO - Ward 4, Kannur Range, Kannur

In the result, the appeal is allowed for statistical purposes

ITA 894/COCH/2022[2005-06]Status: DisposedITAT Cochin20 Jan 2023AY 2005-06

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2005-06

For Appellant: Shri Anand V.S., AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 143(1)Section 147Section 148

Date of Pronouncement : 20.01.2023 O R D E R Per Padmavathy S, Accountant Member: This appeal is against the order of CIT(Appeals), National Faceless Assessment Centre, Delhi [NFAC], Delhi, dated 22.7.2022. for the assessment year 2005-06. 2. The assessee filed the return of income

Sree Narayana Gurudeva Trust., Thrissur vs. The ACIT, CPC, Thrissur

In the result, the appeal is allowed for statistical purposes

ITA 31/COCH/2022[2013-14]Status: DisposedITAT Cochin20 Jan 2023AY 2013-14

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2013-14

For Appellant: Shri Jojo, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 12ASection 143(1)Section 143(1)(a)Section 234ASection 250

Date of Pronouncement : 20.01.2023 O R D E R Per Padmavathy S, Accountant Member: This appeal is against the order of CIT(Appeals), National Faceless Assessment Centre, Delhi [NFAC], Delhi dated 21.6.2021 for the assessment year 2013-14. 2. The assessee raised the following grounds of appeal:- “1. Return

Share India Fincap Private Ltd., New Delhi vs. DCIT Circle-22(2), New Delhi

Appeal of the assessee is allowed for statistical purposes

ITA 1571/DEL/2022[2016-17]Status: DisposedITAT Delhi02 Jan 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year: 2016-17

Section 143(1)Section 143(3)Section 271(1)(c)Section 5(2)Section 6

BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Assessment Centre (NFAC), Delhi, dated 11.05.2022, pertaining to the assessment year 2016-17. The assessee has raised following grounds of appeal: “1. 1. That the appellant prays that

M/S Piramal Enterprises Limiited, Mumbsi vs. Dy CIT(Appeal)-Range-8(2)(1), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 727/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Dec 2022AY 2017-18

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2017-18 M/S Piramal Enterprises Ltd., Dy. Cit, Mumbai-8(1)(2), Or Piramal Tower, Agastya National Facelss Assessment Vs. Corporate Park, Lbs Marg, Centre, Delhi, Kamani Junction, Kurla Room No. 624, 6Th Floor, (West), Aayakar Bhavan, M.K. Road, Mumbai-400070. Mumbai-400020. Pan No. Aaacn 4538 P Appellant Respondent : Assessee By Mr. Ronak Doshi : Revenue By Mr. Rakesh Ranjan, Cit-Dr & Mr. Samuel Pitta, Dr : Date Of Hearing 17/11/2022 : Date Of Pronouncement 28/12/2022

For Respondent: Assessee by Mr. Ronak Doshi

Section 143Section 143(3)Section 144BSection 144B(1)

PRAKASH KANT, AM This appeal by the assessee has been preferred against final assessment order dated 26.02.2022 passed by the Additional/Joint/Deputy/Assistant Commission/Income-tax Officer, National Faceless Assessment Centre, Delhi (in short ‘the M/s Piramal Enterprises Ltd. 2 Ld. Assessing Officer’ or ‘AO’) for assessment year Ld. Assessing Officer ... under the procedure laid down u/s 144B(vii) for the grievance that under the procedure laid down u/s 144B(vii) for the purpose of faceless assessment order under clause (vii), it is purpose of faceless assessment order under clause (vii) purpose of faceless assessment order under clause (vii) provided that

Xchanging Solutions Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeal is partly allowed

ITA 292/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Dec 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)

PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.292/Bang/2022 Assessment year : 2017-18 Xchanging Solutions Limited, Vs. The Assessing Officer, Kalyani Tech Park, National Faceless Assessment Centre, Magnolia Building, Survey 1#, 6 & 24, Delhi [/ ITPL Main Road, K R Puram Hobli, DCIT, Circle 7(1)(1), Bangalore – 560 066. Bangalore ... Padmavathy S., Accountant Member This appeal is against the final order of assessment passed by the AO, National Faceless Assessment Centre, [NFAC], Delhi u/s. 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 [the Act] dated 24.2.2022 for the assessment year 2017-18. 2. The assessee

Mangayarkarasi Subramaniam, Erode vs. ITO, NFAC, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 850/CHNY/2022[2013-2014]Status: DisposedITAT Chennai14 Dec 2022AY 2013-2014

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.850/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 Smt. Mangayarkarasi Subramaniam, Vs. The Income Tax Officer, 53/1, Avvaiyar Street, National Faceless Assessment Centre, Erode. 638 011. Delhi. [Pan:Arhpm8094N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.12.2022 घोषणा की तारीख /Date Of Pronouncement : 14.12.2022 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 08.09.2022 Relevant To The Assessment Year 2013-14. 2. Brief Facts Of The Case Are That As Per Ast/Air Information On Itd Query, The Assessee Has Deposited Cash Amounting To ₹.13,90,000/- In Her Saving Bank Account During The Financial Year 2012-13 Relevant To The Assessment Year 2013-14. Since The Assessee Has Not Filed Return Of Income, The Assessing Officer Initiated

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT

Section 142(1)Section 147Section 148

आयकर अपील सं./I.T.A. No.850/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 Smt. Mangayarkarasi Subramaniam, Vs. The Income Tax Officer, 53/1, Avvaiyar Street, National Faceless Assessment Centre, Erode. 638 011. Delhi. [PAN:ARHPM8094N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri S. Sridhar, Advocate ""थ" की ओर

M/S Manisha Construction Compnay, Mumbai vs. Asst. CIT, Circle-26 (1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2570/MUM/2022[2011-12]Status: DisposedITAT Mumbai14 Dec 2022AY 2011-12

Bench: : Shri Aby T Varkey & Shri M.Balaganeshmanisha Constuction Vs. Asst.Cit, Circle -26(1), Mumabi Company, Room No.408, Aayakar Bhavan 10, Chartered House, M.K. Road, Mumbai-400 020 Ground Floor, Dr C.H. Street, Near Dolours Church, Mumbai-400 002 Pan/Gir No. Aabfm4710G (Appellant) .. (Respondent)

Section 271(1)Section 271(1)(c)

Appeal No. ITBA/NFAC/S/250/2022-23/1044966831(1) dated 26.08.2022 against the assessment order passed by the learned Income Tax M/S. MANISHA CONSTRUCTION COMPANY LTD Officer, National Faceless Assessment Circle, Delhi [hereinafter referred to as ld. AO] under section under section 271(1)(c) of the Income Tax Act, 1961 [hereinafter referred

Wns Global Services P. Ltd., Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO, Nationa Faceless Assessment Centre, Dilhi

In the result, appeal filed by the assessee is allowed

ITA 1259/MUM/2021[2016-17]Status: DisposedITAT Mumbai09 Dec 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalwns Global Services Pvt. Ltd., Pl 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, Lbs Marg, Vikhroli (West), Mumbai-400079. Pan: Aaacw2598L ...... Appellant Vs.. Addl./Jt/Dy./Acit/Ito/Nfac, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee By : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue By : Sh. Jasdeep Singh, Cit-Dr

For Appellant: Sh. Porus Kaka, Sr. Adv. &For Respondent: Sh. Jasdeep Singh, CIT-DR

Section 143(3)Section 144C(13)Section 92B

craves leave to prefer an appeal against the order passed by the Additional Joint Deputy/ Assistant Commissioner of Income-Tax Income Tax Officer, National Faceless Assessment Centre, Delhi (Learned AO), under Section 143(3) read with Section 144C(13) of the Income-tax Act, 1961 (‘Act’) (Assessment order), in pursuance

Sys Information Healthcare India Private Limited, Mysuru vs. Deputy Commissioner of Income Tax, Circle-1(1) & Tps, Mysore

In the result, the appeal of the assessee is dismissed

ITA 1026/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Dec 2022AY 2020-21

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2020-21

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Gudimella V P Pavan Kumar, Jt.CIT(DR)(ITAT)

Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 34(1)(iv)Section 36(1)(iv)Section 36(1)(va)Section 43B

Pronouncement : 08.12.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against the order of the CIT(Appeals), National Faceless Assessment Centre, Delhi [NFAC] dated 09.09.2022 for the AY 2020-21. 2. The only issue in this appeal is regarding disallowance of belated payment of Provident

M/S Greatship (India) Ltd, Mumbai vs. Add/Jt/Dy/CIT/Asstt/ITO/NFAC, Delhi

In the result, appeal filed by the Appellant is allowed

ITA 650/MUM/2022[2017-18]Status: DisposedITAT Mumbai07 Dec 2022AY 2017-18

For Appellant: Shri M M GolwalaFor Respondent: Ms. Samruddhi Hande

Section 133(6)Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 14ASection 92BSection 92C

Greatship (India) Ltd., C/o Kalyaniwala & Mistry LLP, Esplanade House, 29, Hazarimal Somani Marg, Fort, Mumbai - 400001 [PAN: AABCG8542K] ……………. Appellant Vs Additional/Joint/Deputy/Assistant Commissioner/Income-tax Officer, National Faceless Assessment Centre, Delhi …………….. Respondent Appearances For the Appellant/ Assessee : Shri M M Golwala For the Respondent/Department : Ms. Samruddhi Hande Date of conclusion of hearing

Subex Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 282/BANG/2022[2017-18]Status: DisposedITAT Bangalore30 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ajay Rotti, A.RFor Respondent: Shri Manjunath Karkihalli, D.R

Section 143(3)Section 144BSection 144C(13)Section 92C(3)Section 92DSection 9A(3)

passed under section 143(3) read with section 144C(13) and section 144B of the Income-tax Act. 1961 (Act), by the National Faceless Assessment Centre ('the NFAC'), be struck down as invalid, as the order is bad in law and on facts. 1.2. The Ld. Deputy Commissioner of Income

Torrecid India Pvt. Ltd, Mumbai vs. Income Tax Circle-3(3) (1), Mumbai

Appeal of the assessee is allowed

ITA 660/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Nov 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Torrecid India Private Limited Income Tax Circle-3(3)(1) Flat No. 29,30,31, Gidc, Savli, Aaykar Bhavan, Mumbai-400 Alidra, Vadodara, Vs. 020 Gujarat-391775 (Appellant) (Respondent) Pan No. Aabcl4860B Assessee By : Shri. Sagar Sawhney. Revenue By : Shri. Samuel Pitta Srar Date Of Hearing: 01.09.2022 Date Of Pronouncement : 28.11.2022

For Appellant: Shri. Sagar SawhneyFor Respondent: Shri. Samuel Pitta SRAR

Section 143(3)Section 144C(13)

Torrecid India Private Limited (hereinafter referred to as „the Appellant‟) respectfully craves leave to prefer an appeal against the order passed by National Faceless Assessment Centre, Delhi / learned Assessing Officer (“ld. AO”) dated 16 February 2022/ learned Transfer Pricing Officer (“ld.TPO) in pursuance of the directions issued

Nilofar Jalal Lakhan, Mumbai vs. National Faceless Assellment Centre 2 (1) Delhi, Delhi

In the result, appeal of the assessee is allowed

ITA 2393/MUM/2022[2012-13]Status: DisposedITAT Mumbai25 Nov 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Nilofar Jalal Lakhan, National Faceless Assessment Crescent Bay, Tower 6, Flat No. Centre Dcit 2(1), Delhi. 3904, Jerbai Wadia Road, Vs. Bhoiwada, Parel, Mumbai-400012. Pan No. Afvpj 9774 L Appellant Respondent : Assessee By Mr. V.C. Shah, Ar Revenue By : Mr. Chetan M. Kacha, Dr : Date Of Hearing 21/11/2022 : Date Of Pronouncement 25/11/2022

For Respondent: Assessee by Mr. V.C. Shah, AR

Section 142(1)Section 147Section 148Section 271(1)(b)

MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2012-13 Nilofar Jalal Lakhan, National Faceless Assessment Crescent Bay, Tower 6, Flat No. Centre DCIT 2(1), Delhi. 3904, Jerbai Wadia Road, Vs. Bhoiwada, Parel, Mumbai-400012. PAN No. AFVPJ