“faceless assessment”

Yadiki Pacs, Anantapur vs. Income Tax Officer, Ward-1, Anantapur

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

Bench: the Andhra Pradesh High Court against the Order of the Chief Commissioner of Income Tax, Hyderabad rejecting the appellant's application filed u/s 119(2)(b) of the Act to condone the delay in filing the Income Tax Return for the subject AY 2019-20 is pending for disposal as on date. 7. For that the Learned Commissioner of Income Tax (Appeals) had erred in confirming the levy of interest u/s 234A of the Act in consequence to the above." 3

Deloitte Consulting India Pvt. Ltd. Vs. Assessment Unit (supra) has considered an identical issue of notice issued by the JAO instead of the Faceless Assessing Officer (FAO), and after considering the relevant provisions of the Act, and also various notifications issued by the CBDT as per Section 151A ... Assessment Unit (supra) held that, the JAO does not have the power to issue notice under Section 148 after the introduction of the Faceless Assessment Scheme. 9 Yadiki PACS 11. In the present case, as per the facts available on record, the Jurisdictional Assessing Officer issued a show-cause notice

Thilak Babu Boppana, Chittor vs. Income Tax Officer, Ward-1(1), Tirupati

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

Bench: Shri Manjunatha G. (Accountant Member), Shri Ravish Sood (Judicial Member)

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 7 Tilak Babu Boppana vs. ITO under Section 148 of the Act and not the “Jurisdictional Assessing Officer ... supra) 8 Tilak Babu Boppana vs. ITO 13. 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 28/02/2025 based

Balguri Rajeshwar Rao, Hyderabad vs. ITO, Ward- 11(1), Hyderabad

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.1728/Hyd/2025

dated 27.03.2023 is not valid and consequently, the re-assessment order on the ground that the procedure as per the National Faceless Assessment Scheme has not been followed and, therefore, the same is bad in law and liable to be set-aside. In support of this contention, the learned Authorised ... notice u/sec.148 for reopening of the assessment were issued by the Jurisdictional Assessing Officer, without following the procedure as per the National Faceless Assessment Scheme prescribed u/sec.144B read with Section 151A of the Act. An identical issue has been considered by this Bench of Hyderabad Tribunal in the case

Primary Agricultural Co Op Credit Society Limited Minarpally, Minarpally Village vs. Income Tax Officer, Ward-1, Nizamabad

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.140/Hyd/2025 (निर्धारण वर्ष/Assessment Year: 2016-17) Primary Agricultural Vs. Income Tax Officer Cooperative Credit Society Ward 1 Ltd Minarpally, Minarpally Minarpally, Nizamabad Pan:Aabap7760J (Respondent) (Appellant) निर्धारिती द्वारा / Assessee By: C.A Akshay Surana राजस्व द्वारा / Revenue By:: Smt. Helen Ruby Jesindha, Sr. Dr सुनवाई की तारीख / Date Of Hearing: 22/12/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Primary Agricultural Cooperative Credit Society Ltd Minarpally (“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 05.11.2024 For The A.Y, 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal: Page 1 Of 18

148A(d) dated 22.03.2023 vide DIN No.ITBA/AST/F/148A/2022-23/1051124954(1) and Notice U/s 148 No.ITBA/AST/S/148_1/2022-23/1051127473(1) are passed/issued by the Jurisdictional Assessing Officer instead of Faceless Assessing Officer (“FAO”), which is contrary to the scheme of Faceless Assessment Scheme, 2022 issued vide CBDT Notification No. 18/2022 dated 29.03.2022, and thus ... passed by the officer which is void ab initio. Notice U/s 148 can only be given by the officers of the Faceless Assessment Unit and such notice is bad in law and liable to be quashed. Hence, the Income determined/additions made by the Learned A.O. by passing the assessment order