“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

Pallapu Srinivasarao (HUF), Almasguda vs. ITO., Ward-9(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1586/HYD/2025[2020-21]Status: DisposedITAT Hyderabad16 Jan 2026AY 2020-21

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 139(1)Section 144Section 147Section 148Section 148ASection 69A

Faceless Jurisdiction of the Income Tax Authorities Scheme, 2022" and the "e-Assessment of Income Escaping Assessment Scheme, 2022", it is only the “Faceless Assessing Officer” (FAO) who can issue the notice under Section 148 of the Act and not the “Jurisdictional Assessing Officer” (JAO), and the assessments are statutorily ... Kankanala Ravindra Reddy Vs. ITO (supra) 10. We have given thoughtful consideration on the issue of validity of the jurisdiction assumed by the “Faceless Assessing Officer” (FAO) for framing the assessment vide his order passed under Section 147 r.w.s 144 r.w.s 44B of the Act, dated 17/02/2025 based

Mohd Shoaib Ur Rahman, Hyderabad vs. Income Tax Officer, Ward-4(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1561/HYD/2025[2015-2016]Status: DisposedITAT Hyderabad16 Jan 2026AY 2015-2016

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 149Section 69A

response, the assessee filed his return of income for AY 2015-16 on 04/05/2022, declaring an income of Rs.1,69,136/-. 6. Thereafter, the Faceless Assessing Officer (for short, “FAO”) vide his order under section 147 r.w.s 144B of the Act, dated 24/02/2024 after making an addition of the unexplained ... Faceless Jurisdiction of the Income Tax Authorities Scheme, 2022" and the "e-Assessment of Income Escaping Assessment Scheme, 2022", it is only the “Faceless Assessing Officer” (FAO) who can issue the notice under Section 148 of the Act and not the “Jurisdictional Assessing Officer” (JAO), and the assessments are statutorily

Lalitha Kuchibhatla, Chittoor vs. ITO, Ward-1(1), Tirupati

In the result, the appeal of the assessee is allowed in terms of our above observation

ITA 1543/HYD/2025[2016-17]Status: DisposedITAT Hyderabad16 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1543/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Lalitha Kuchibhatla Vs. Income Tax Officer Chittoor Ward 1(1) Pan:Axdpk2304D Tirupati (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S. Sandhya राज" व "ारा/Revenue By: Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 08/01/2026 घोषणा की तारीख/Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Smt. Lalitha Kuchibhatla (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 26.08.2025 For The A.Y 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Advocate S. SandhyaFor Respondent: Shri Madhukar AVES, Sr. DR

Section 144BSection 145Section 147Section 148Section 148ASection 151A(1)

well as the order passed under section 148A(d) of the Act were by the Jurisdictional Assessing Officer (“JAO”) instead of the Faceless Assessing Officer (“FAO”), which is contrary to the scheme of Page 3 of 21 ITA No 1543 of 2025 Lalitha Kuchibhatla faceless reassessment introduced by the CBDT ... mandates that with effect from 29.03.2022, all notices under section 148 of the Act must be issued through the Faceless Assessment Unit. Relying on various decisions of the Coordinate Benches of the Tribunal and Hon’ble High Courts, the Ld. AR argued that when a notice is issued

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1539/HYD/2025[2016-17]Status: DisposedITAT Hyderabad16 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdiaappeal In Ita Nos. Assessee Revenue A.Ys 1536 To 1539/ Hyd/2025 Sukesini Kumili, Hyderabad Pan:Ckmpk5466J Income Tax Officer Ward 15(1), Hyderabad 2015-16 & 2016-17 निर्धारिती द्वारा /Assessee By: Advocate Shri S. Rama Rao राजस्व द्वारा / Revenue By:: || Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: | 07/01/2016 घोषणा की तारीख / Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Four Appeals Are Filed By Smt. Sukesini Kumili ("The Assessee") Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) For The A.Ys 2015-16 & 2016-17, All Dated 16.07.2025. Since Inter-Related Issues Are Involved In All These Four Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Advocate Shri S. Rama Rao

Section 115BSection 144Section 147Section 148Section 148ASection 149Section 151A(1)Section 153

well as the order passed under section 148A(d) of the Act were by the Jurisdictional Assessing Officer (“JAO”) instead of the Faceless Assessing Officer (“FAO”), which is contrary to the scheme of faceless reassessment introduced by the CBDT. In this regards, the Ld. AR invited our attention ... mandates that with effect from 29.03.2022, all notices under section 148 of the Act must be issued through the Faceless Assessment Unit. Relying on various decisions of the Coordinate Benches of the Tribunal and Hon'ble High Courts, the Ld. AR argued that when a notice is issued

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1538/HYD/2025[2016-17]Status: DisposedITAT Hyderabad16 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Ys Nos. 1536 To 1539/ Sukesini Kumili, Income Tax Officer 2015-16 & Hyd/2025 Hyderabad Ward 15(1),Hyderabad 2016-17 Pan:Ckmpk5466J िनधा""रती "ारा/Assessee By: Advocate Shri S. Rama Rao राज" व "ारा/Revenue By:: Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 07/01/2016 घोषणा की तारीख/Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Four Appeals Are Filed By Smt. Sukesini Kumili (“The Assessee”) Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) For The A.Ys 2015-16 & 2016-17, All Dated 16.07.2025. Since Inter-Related Issues Are Involved In All These Four Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Advocate Shri S. Rama RaoFor Respondent: : Shri Madhukar AVES, Sr. DR

Section 144Section 147Section 148Section 148ASection 151A(1)

well as the order passed under section 148A(d) of the Act were by the Jurisdictional Assessing Officer (“JAO”) instead of the Faceless Assessing Officer (“FAO”), which is contrary to the scheme of faceless reassessment introduced by the CBDT. In this regards, the Ld. AR invited our attention ... mandates that with effect from 29.03.2022, all notices under section 148 of the Act must be issued through the Faceless Assessment Unit. Relying on various decisions of the Coordinate Benches of the Tribunal and Hon’ble High Courts, the Ld. AR argued that when a notice is issued

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1537/HYD/2025[2015-16]Status: DisposedITAT Hyderabad16 Jan 2026AY 2015-16

For Appellant: Advocate Shri S. Rama RaoFor Respondent: : Shri Madhukar AVES, Sr. DR

Section 144Section 147Section 148Section 148ASection 151A(1)

well as the order passed under section 148A(d) of the Act were by the Jurisdictional Assessing Officer (“JAO”) instead of the Faceless Assessing Officer (“FAO”), which is contrary to the scheme of faceless reassessment introduced by the CBDT. In this regards, the Ld. AR invited our attention ... mandates that with effect from 29.03.2022, all notices under section 148 of the Act must be issued through the Faceless Assessment Unit. Relying on various decisions of the Coordinate Benches of the Tribunal and Hon’ble High Courts, the Ld. AR argued that when a notice is issued

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1536/HYD/2025[2015-16]Status: DisposedITAT Hyderabad16 Jan 2026AY 2015-16

For Appellant: Advocate Shri S. Rama RaoFor Respondent: : Shri Madhukar AVES, Sr. DR

Section 144Section 147Section 148Section 148ASection 151A(1)

well as the order passed under section 148A(d) of the Act were by the Jurisdictional Assessing Officer (“JAO”) instead of the Faceless Assessing Officer (“FAO”), which is contrary to the scheme of faceless reassessment introduced by the CBDT. In this regards, the Ld. AR invited our attention ... mandates that with effect from 29.03.2022, all notices under section 148 of the Act must be issued through the Faceless Assessment Unit. Relying on various decisions of the Coordinate Benches of the Tribunal and Hon’ble High Courts, the Ld. AR argued that when a notice is issued

Prithvi Landcraft Private Limited, Noida, Uttar Pradesh vs. Assessing Officer, NFAC

In the result, both the appeals of the assessee are dismissed

ITA 5835/DEL/2025[2017-18]Status: DisposedITAT Delhi15 Jan 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Mahesh Kumar, CIT-DR &

Section 144Section 147Section 250

Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment orders dated 14.09.2021 and 30.03.2022 passed by the National Faceless Assessment Centre, Delhi ITAs No.5834 & 5835/Del/2025 (hereinafter referred to as ‘the Ld. AO’) under Section 144 r.w.s. 263 and under Section 147 r.w.s. 144B

Prithvi Landcraft Private Limited, Noida, Uttar Pradesh vs. Assessing Officer, NFAC

In the result, both the appeals of the assessee are dismissed

ITA 5834/DEL/2025[2016-17]Status: DisposedITAT Delhi15 Jan 2026AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Mahesh Kumar, CIT-DR &

Section 144Section 147Section 250

Dynamo Realcon Pvt. Ltd., Kolkata vs. ITO, Ward - 1(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 1999/KOL/2024[2013-14]Status: DisposedITAT Kolkata14 Jan 2026AY 2013-14

Bench: Shri George Mathanआयकर अपील सं/Ita No.1999/Kol/2024 (नििाारण वर्ा / Assessment Year :2013-2014) Dynamo Realcon Pvt. Ltd., Vs Ito Ward-1(1), Kolkata 27, Narayani, 2Nd Floor, Brabourne Road, Kolkata-700001 Pan No. :Aadcd 1630 R (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Sunil Surana, Ar राजस्व की ओर से /Revenue By : Smt. Sima Das Biswas, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/01/2026 घोषणा की तारीख/Date Of Pronouncement : 14/01/2026 आदेश / O R D E R

For Appellant: Shri Sunil Surana, ARFor Respondent: Smt. Sima Das Biswas, Sr. DR

Section 143(2)Section 147Section 148

from the AO. 6. I have considered the rival submission. A perusal of the facts in the present clearly shows that this is a faceless assessment, notices are to be 5 issued through the portal. The notice issued required u/s.143(2) of the Act has not been issued

G2273 Arungunam Primary Agricultural Cooperative Credit Society, Arungunam vs. Income Tax Officer, Chennai

In the result, appeal filed by the assessee is allowed

ITA 2406/CHNY/2025[2019-2020]Status: DisposedITAT Chennai14 Jan 2026AY 2019-2020

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. C. Sivakumar, Addl. C.I.T

Section 139(1)Section 147Section 148Section 148ASection 151ASection 80ASection 80PSection 80P(2)(a)

does not matter if the Jurisdictional Assessing Officer (JAO) issues the notice and it is not mandatory that it should be issued by the Faceless Assessment Officer (FAO). Another learned Single Judge in order dated 21.04.2025 in WP No.22402 of 2024 and batch cases, followed what was held ... Judge was pleased to dismiss the petition on the ground that even if the notice has been issued by Jurisdictional Assessment Officer and not Faceless Assessment Officer, the notice issued under Section 148A/148 of the Income Tax Act will be valid. 3. Ms.Vardhini Karthik submitted that this Court

Rama Kant Tiwari, Faridabad vs. Income Tax Officer, Ward 2(2), Faridabad

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 6230/DEL/2025[2017-18]Status: DisposedITAT Delhi14 Jan 2026AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble Vice- & Mrs. Renu Jauhri, Hon’Ble

For Appellant: Shri D C Garg, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 143(3)Section 250Section 271Section 271BSection 44A

well on facts in deciding the appeal ex parte without service of any notice, hence violated principles of natural justice. 2. Learned National Faceless Assessment Centre (NaFAC) has grossly erred in law as well on facts in imposing penalty u/s 2718 without appreciating the fact that turnover of the Appellant ... limit if Rs. 2. 00 crores which mandated to get the accounts audited u/s 44AB of the Income tax Act, 1961. 3. Learned National Faceless Assessment Centre (NaFAC) has grossly erred in law as well on facts in determining turnover of Rs. 2,43,59,000/- against declared turnover

Rama Kant Tiwari, Faridabad vs. Income Tax Officer, Faridabad

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 6229/DEL/2025[2017-18]Status: DisposedITAT Delhi14 Jan 2026AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble Vice- & Mrs. Renu Jauhri, Hon’Ble

For Appellant: Shri D C Garg, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 143(3)Section 250Section 271Section 271BSection 44A

Sanjay Kumar Yadav, Delhi vs. CIT Appeal, New Delhi

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

ITA 5818/DEL/2025[2019-20]Status: DisposedITAT Delhi14 Jan 2026AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2019-20

Section 147

DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2019-20 Sanjay Kumar Yadav, Vs National Faceless Assessment 7802, Arakshan Road, Swami Ram Centre, New Delhi. Tirth Nagar, Paharganj, New Delhi-110055. PAN: AARPY 8996 L APPELLANT RESPONDENT Assessee represented by Shri Sumit Kumar ... Order No. ITBA/NFAC/S/250/2025-26/1076432764(1)], passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 22.01.2024 passed by the National Faceless Assessment Centre, New Delhi in proceedings under Section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred

Sanjay Kumar vs. DCIT Circle-67(1), New Delhi

In the result, assessee’s appeal is allowed

ITA 5765/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2015-16

Section 147Section 151

ITBA/NFAC/S/250/2025-26/1079941099(1)], passed by the National Faceless Appeal Centre (NFAC), Delhi, in turn arising out of the order dated 29.03.2022 passed by the National Faceless Assessment Centre, Delhi in proceedings under Section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for Assessment Year

ITO, New Delhi vs. Ruptex Mineral Water Private Limited, New Delhi

In the result, the appeal filed by the Department of Revenue is dismissed and cross-objection filed by Assessee are allowed

ITA 3073/DEL/2025[2017-18]Status: DisposedITAT Delhi14 Jan 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Income Tax Officer, Vs. Ruptex Mineral Water Private New Delhi. Limited, K No. 799/1 Village Burari Jagatpur B.O. Jagatpur New Delhi. Pin: 1100 84, Delhi Pan :Aabcr0261Q (Appellant) (Respondent)

Section 142(1)Section 144BSection 147Section 148Section 148ASection 151Section 250Section 68Section 69C

Department of Revenue and Cross-Objections filed by the assessee are against order dated 10.03.2025 of Learned Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre (NFAC), Delhi (hereinafter referred as “the Ld. CIT(A)”) under Section 250 of the Income Tax Act, 1961 (hereinafter referred as “the Act”) arising

Shri Avinash Bansal, Indore vs. Income Tax Officer 4(3), Indore

ITA 682/IND/2025[2018-19]Status: DisposedITAT Indore13 Jan 2026AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 147Section 270A

Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 26.03.2022 passed by learned National Faceless Assessment Centre, Delhi ["AO"] u/s 147 r.w.s. 144B of Income-tax Act, 1961 ["the Act"] for Assessment-Year [“AY"] 2018-19, the assessee has filed

Dr. R.M. Lohia Institute of Medical Sciences, Lucknow vs. NFAC, Delhi

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

ITA 519/LKW/2025[201-2020]Status: DisposedITAT Lucknow13 Jan 2026

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. B.P. Yadav, AdvFor Respondent: Sh. Neeraj Kumar, CIT DR

Section 10Section 139(1)Section 147Section 148Section 194CSection 194J

declaring nil income by availing exemption u/s 10(23C)(iiiab) / (iiiac) of the Act. 5. That the assessment order was framed by the National Faceless assessment centre [FAO] vide order dated 23.01.2024 passed u/s 147 r.w. 144 of the Act and assessee was assessed at Rs.22

Gurjit Singh, Ropar vs. Income Tax Officer, Rupnagar

Appeal stand allowed accordingly

ITA 1175/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh13 Jan 2026AY 2019-20

Bench: Tribunal.

For Appellant: Sh. Shashi Kant Sharma (ITP) – Ld. ARFor Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR

Section 144BSection 147Section 148Section 151ASection 69

issued in derogation of the provisions of Sec.151A read with CBDT Notification No.18/2022 dated 29-03-2022 which mandate issuance of such notice by Faceless Assessing Officer (FAO) only. In terms of cited binding judicial precedent, issuance of notice u/s 148 by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing ... proceedings. The substantive portion of this decision read as under: - 15. From the perusal of Section 151A, it is quite evident that scheme of faceless assessment is applicable from the stage of show cause notice under Section 148 as well as 148A. Clause 3 (b) of notification dated 29.03.2022 issued

Gita M Shah, Mumbai vs. Circle 42(1)(1), Mumbai

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

ITA 4484/MUM/2025[2013-14]Status: DisposedITAT Mumbai13 Jan 2026AY 2013-14

Bench: Smt. Beena Pillai & Shri Jagadishassessment Year: 2013-14

For Appellant: Ms. Shivani ShahFor Respondent: Shri Arun Kanti Datta, CIT DR

Section 10(38)Section 143(1)Section 147Section 148Section 148ASection 151Section 271(1)(C)Section 271(1)(c)Section 68Section 69C

APPELLATE TRIBUNAL ‘G’ BENCH: MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER Assessment Year: 2013-14 Gita M Shah National Faceless Assessment A-501, Pleasant Palace, Sodawala Vs. Centre Lane, Borivali West, Circle 42(1)(1), Kautalya Bhavan, Mahrashtra-400092 Mumbai PAN: AJWPS0867Q (Appellant) (Respondent) Appellant