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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

Manoranjani, Chennai vs. ITO, Ncw-8(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2920/CHNY/2025[2017-18]Status: DisposedITAT Chennai23 Dec 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Mr. K. Ilaiyaraja, Addl. CITFor Respondent: 17.12.2025
Section 147Section 148Section 148ASection 151ASection 69A

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 ... pleased to dismiss the petition 2. 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. Ms.Vardhini Karthik submitted that this Court has, in many

Sellandi Balasundaram, Namakkal vs. ITO, Ward-1, Namakkal

In the result, appeal filed by the assessee is allowed

ITA 2899/CHNY/2025[2020-21]Status: DisposedITAT Chennai23 Dec 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.T.S. Lakshmi VentatramanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

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 ... judgment of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax', that notice that has to be issued by Faceless Assessment Officer has to be issued Faceless Assessment Office and if issued by Jurisdictional Assessment Officer, the same is not valid. 4. Ms.Premalatha, who takes

Krishnan Nagarajan, Salem vs. ITO, Ward-1(2), Salem

In the result, appeal filed by the assessee is allowed

ITA 2893/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

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 ... judgment of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax', that notice that has to be issued by Faceless Assessment Officer has to be issued Faceless Assessment Office and if issued by Jurisdictional Assessment Officer, the same is not valid. 4. Ms.Premalatha, who takes

Komaripalayam Pacs Ltd., Namakkal vs. ITO, Ward-2., Namakkal

In the result, appeal filed by the assessee is allowed

ITA 2891/CHNY/2025[2019-20]Status: DisposedITAT Chennai23 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.T.S. Lakshmi VentatramanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

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 ... judgment of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax', that notice that has to be issued by Faceless Assessment Officer has to be issued Faceless Assessment Office and if issued by Jurisdictional Assessment Officer, the same is not valid. 4. Ms.Premalatha, who takes

Vargheesh Sathish Kumar, Thiruvattar, Kanyakumari vs. Income Tax Officer, Ward-1, Nagercoil, Income Tax Office

In the result, appeal filed by the assessee is allowed

ITA 2886/CHNY/2025[2013-2014]Status: DisposedITAT Chennai23 Dec 2025AY 2013-2014

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.T. Vasudevan AdvocateFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

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 ... judgment of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax', that notice that has to be issued by Faceless Assessment Officer has to be issued Faceless Assessment Office and if issued by Jurisdictional Assessment Officer, the same is not valid. 4. Ms.Premalatha, who takes

Sathishkumar Sasikala, Chennai vs. Income Tax Officer, Non Corporate Ward 7(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2855/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Ms. K. Vishwa PadmanabanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

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 ... judgment of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax', that notice that has to be issued by Faceless Assessment Officer has to be issued Faceless Assessment Office and if issued by Jurisdictional Assessment Officer, the same is not valid. 4. Ms.Premalatha, who takes

Gunasekaran Karpagam, Erode vs. ITO, Ward-1(1), Erode

In the result, appeal filed by the assessee is allowed

ITA 2849/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.S.Senthil KumarFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

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 ... judgment of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax', that notice that has to be issued by Faceless Assessment Officer has to be issued Faceless Assessment Office and if issued by Jurisdictional Assessment Officer, the same is not valid. 4. Ms.Premalatha, who takes

Albert Sheela, Vellore vs. ITO, Ward-1, Vellore

In the result, appeal filed by the assessee is allowed

ITA 2831/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Dec 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

For Appellant: Mr. J. Saravanan, AdvocateFor Respondent: Shri. K. Ilaiyaraja, Addl. CIT
Section 147Section 148Section 148ASection 151ASection 54

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 ... pleased to dismiss the 2. 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. Ms.Vardhini Karthik submitted that this Court has, in 3. many

Gdr Finance and Leasing P. Ltd, Delhi vs. Income Tax Officer, Delhi

In the result, the appeal of the assessee is allowed

ITA 802/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2018-19 M/S Gdr Finance & Leasing Vs. Assessment Unit, Pvt. Ltd., Income Tax Officer, 323, Agrawal Plaza, Nfac. Dda Community Centre, Shalimar Bagh, New Delhi – 110 088. Pan: Aaacg2363D (Appellant) (Respondent) Assessee By : Shri C.S. Aggarwal, Sr. Advocate; Shri Rupinder Aggarwal, Shri R.P. Mall, Shri Uma Shankar, Ms Suman Verma & Ms Vidushi Aggarwal, Advocates Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 29.10.2025 Date Of Pronouncement : 23.12.2025 Order Per Vimal Kumar, Jm:

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri Om Parkash, Sr. DR
Section 133(6)Section 142Section 143(2)Section 147Section 148Section 148ASection 151ASection 250

appreciate that the instant proceedings under section 148 and 148A(d) of the Act had been initialed by '‘jurisdictional assessing officer” and not by “faceless assessing officer”, which is against the mandate of section 151A of the Act and also, the E Assessment Scheme, 2022. Thus as such, the impugned ... Authorised Representative for Department submitted that Section 151A of the Act empowers the Central Board of Direct Taxes (CBDT) to make a scheme for faceless assessment, reassessment, or recomputation, “to impart greater efficiency, transparency, and accountability.” However, the said provision does not create a bar on jurisdictional Assessing Officers

Nirjeet Singh, Delhi vs. ITO Ward 52(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 5151/DEL/2025[2022-23]Status: DisposedITAT Delhi23 Dec 2025AY 2022-23

Bench: Shri Vimal Kumar & Smt. Renu Jauhriassessment Year: 2022-23 Shri Nirjeet Singh Vs Ito Ward 52(1) 117, Palika Bazar New Delhi Connaught Place New Delhi- 110001 (Appellant) (Respondent) Pan No. Ablps0458C

For Appellant: Shri K. Sampath, AdvFor Respondent: Ms. Ankush Kalra, SR. DR
Section 250Section 270ASection 270A(9)Section 270A(9)(c)Section 274

NFAC, Delhi erred in confirming the penalty u/s 270A of the Act imposed by the Assessment Unit of the National Faceless Assessment Centre. (b) The order being arbitrary, fallacious, and unwarranted must be quashed with directions for appropriate relief. ” 3. Brief facts of the case are that the assessee

Arvind Jain, Delhi vs. ITO Ward 5(1)(1), Uttar Predesh

In the result, the appeal of the assessee is allowed

ITA 5146/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Vimal Kumar & Smt. Renu Jauhriassessment Year: 2014-15 Shri Arvind Jain Vs Ito Ward 5(1)(1) 487, 2Nd Floor, Haveli Haider Kuli, G Budh Nagar Chandni Chowk Noida New Delhi- 110006 Uttar Pradesh (Appellant) (Respondent) Pan No. Acapj9132E

For Appellant: Shri Sandeip S Nager, CAFor Respondent: Ms. Ankush Kalra, SR. DR
Section 143(3)Section 147Section 148Section 149Section 149(1)Section 234ASection 250

148A(b), and 148A(d) of the Act by the Jurisdictional AO (JAO) instead of the Faceless AO (FAO) is contrary to the Faceless Assessment Scheme rendering the reopening of proceedings void and illegal. (d) That on the facts and the circumstances of the case and without prejudice

Income Tax Officer, Hisar vs. Neem Chand, Adampur

In the result, the appeal filed by the Revenue is dismissed

ITA 2404/DEL/2025[2015]Status: DisposedITAT Delhi23 Dec 2025

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2015-16 Income Tax Officer, Vs. Neem Chand, C/O Babu Lal Surender Aaykar Bhawan, Sector-14, Kumar, 112 Anajmandi, Adampurandi Hisar ( Haryana ) Pin: 125 052 Haryana, India Pan :Ahfpc5351C (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 148Section 148ASection 149Section 250

KUMAR, JUDICIAL MEMBER: The appeal filed by the Department of Revenue is against order dated 11.02.2025 of Learned Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre (NFAC), Circle-3(1)(1), Delhi (hereinafter referred to as “Ld. CIT(A)") under Section 250 of the Income Tax Act, 1961 (hereinafter

Surya Jyoti Software Pvt Ltd, Delhi vs. ITO Ward-24(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 2219/DEL/2025[2009-10]Status: DisposedITAT Delhi23 Dec 2025AY 2009-10

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2009-10 Surya Jyoti Software Pvt. Ltd., Vs. Income Tax Officer, 206, Hans Bhawan, Ward 24(1), 1 Bahadur Shah Zafar Marg, Delhi New Delhi – 1100 02 Pan :Aalcs5682G (Appellant) (Respondent)

Section 250Section 263Section 271(1)(C)Section 271(1)(c)

VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is against order dated 29.03.2025 of Learned Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre (NFAC), Delhi (hereinafter referred to as “Ld. AO") under Section 250 of the Income Tax Act, 1961 (hereinafter referred as “the Act”) arising ... penalty order dated 14.-01.2022 for assessment year 2009-10 under Section 271(1)(c) of the Act passed by the Assessing Officer/National Faceless Assessment Centre (NFAC), Delhi (hereinafter referred as ‘Ld. AO"). 2 2. Brief facts of the case are that the assessee filed its return of income

Abhishek Grover, Hansi vs. Income Tax Officer, Aayakar Bhawan Hisar

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

ITA 4304/DEL/2024[2018-19]Status: DisposedITAT Delhi23 Dec 2025AY 2018-19

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2018-19 Abhishek Grover, Vs. Income Tax Officer, House No. 328, Ward No.18, Aayakar Bhawan, Gali Activity School, Subhash Hisar Nagar, Hisar-125033 (Haryana) (Haryana) Pan: Auppg0986N (Appellant) (Respondent)

Section 143(3)Section 250

ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is against order dated 30.07.2024 of Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre (NFAC) , Delhi (hereinafter referred to as “Ld. CIT(A)") under Section 250 of the Income Tax Act, 1961 (hereinafter referred

Jagdish Prashad Gupta, Muzaffarnagar vs. JCIT Range 1(1), Muzaffarnagar

In the result, the appeal of the assessee is allowed

ITA 3822/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Dec 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2017-18 Shri Jagdish Prashad Gupta, Vs. Jcit, 580/227, Bhartiya Colony, Range 1(1), New Mandi, Muzaffarnagar. Muzaffarnagar, Uttar Pradesh – 251 001. Pan: Ahbpg9897R (Appellant) (Respondent) Assessee By : Ms Shweta Bansal, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 29.10.2025 Date Of Pronouncement : 23.12.2025

For Appellant: Ms Shweta Bansal, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 143(3)Section 250Section 269SSection 271DSection 68

Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the penalty order dated 09.09.2021 of the ld. AO/National Faceless Assessment Centre, Delhi (hereinafter referred to as ‘the ld. AO’) u/s 271D of the Act in pursuance of assessment order dated 26.11.2019 for Assessment Year

Cbre South Asia Private Limited, Delhi vs. Additional, Joint, Deputy, Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi

In the result, the appeal filed by assessee is allowed

ITA 2282/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2019-20 Cbre South Asia Pvt. Ltd., Vs. Additional, Joint, Deputy, Assistant Pti Building, 4, Ground Floor, Commissioner Of Income Tax, Parliament Street Central Delhi, National Faceless Assessment Centre, Parliament House, New Delhi Delhi Pin: 1100 01 Pan :Aaacc9308A (Appellant) (Respondent)

Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 2Section 250Section 251Section 40A(7)Section 41Section 43A

CBRE South Asia Pvt. Ltd., Vs. Additional, Joint, Deputy, Assistant PTI Building, 4, Ground Floor, Commissioner of Income Tax, Parliament Street Central Delhi, National Faceless Assessment Centre, Parliament House, New Delhi Delhi PIN: 1100 01 PAN :AAACC9308A (Appellant) (Respondent) Assessee by Shri Kshitij Bansal & Ms. Supriya Mehta, CAs Department ... VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is against order dated 14.03.2024 of Ld. Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)” under Section 250 of the Income Tax Act, 1961 (hereinafter referred

Kirti Tripathi, Bhopal vs. ITO 2(4), Bhopal

Appeal is allowed for statistical purpose

ITA 572/IND/2025[2011-12]Status: DisposedITAT Indore22 Dec 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani

Section 139(1)Section 147Section 148

order by logging the online income tax portal. 7. That the delay in filing the appeal against ex-parte order passed by Ld. National Faceless Assessment Centre is completely unintentional and due to a genuine communication lapse on the part of the consultant. J ETHER prayed, that the delay

Venkata Prasad Pulipati, Amaravathi vs. Income-Tax Officer, Ward-2(1), Guntur

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

ITA 612/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam19 Dec 2025AY 2016-17

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.612/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Venkata Prasad Pulipati, Vs. Income Tax Officer, Amaravathi. Ward-2(1), Pan: Asapp8796L Guntur. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri I. Kama Sastry, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order

For Appellant: Shri I. Kama Sastry, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 30Section 69

invalid as the same is issued by the jurisdictional assessing officer i.e., Income- tax Officer, Ward-2(1), Guntur, instead of the National Faceless Assessment Centre. 5. The Notice issued under section 148 dated 27.07.2022 is invalid as the same is issued without DIN and the reasons for not being ... provided to the assessee along with the order under section 148A(d) as mandated by the CBDT Guidelines. 7. The National Faceless Assessment Centre is not justified in treating the entire consideration of Rs.11,55,505 as long term capital gains without giving any deduction towards cost of acquisition

Vulli Radhakrishna, Tuni vs. Income Tax Officer, Ward-1, Tuni

ITA 359/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam19 Dec 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.359/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Vulli Radhakrishna, Vs. Income Tax Officer, Tuni. Ward-1, Pan: Aegpv1751H Tuni. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 04/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 17/03/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short “A.O.”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income Tax Act, 1961 (For Short “The Act”) Dated 26/03/2022 For Assessment Year (Ay) 2015-16. 2 Vulli Radhakrishna Vs. Ito

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 151ASection 69A

facts of the case. 3. The learned Commissioner of Income Tax (Appeals) ought to have held that the assessment made by the Faceless Assessing Officer is invalid. 4. The learned Commissioner of Income Tax (Appeals) is not justified in sustaining the addition of Rs.28,82,633 made by the assessing ... contention, the Ld. AR submitted that prior to the insertion of section 151A of the Act, there was no provision for any scheme for “Faceless Assessment of Income Escaping Assessment”. Accordingly, it was Ld. AR’s claim that as the Faceless Assessment of Income Escaping Assessment scheme in pursuance

Ankitjain, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

In the result, the appeal of the assessee is allowed in

ITA 913/HYD/2025[2018-19]Status: DisposedITAT Hyderabad19 Dec 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Appellant: Shri K.A. Sai Prasad, CA
Section 115BSection 147Section 148Section 148ASection 292CSection 69

ground as under vide letter dated 24.09.2025 : “3. Since the notice u/s 148 was issued by the jurisdiction Assessing Officer and not in the faceless assessment manner, the proceedings u/s 147 are bad in law and further proceedings are equally bad in law”. Page ... well as the order under section 148A(d) of the Act were issued by the Jurisdictional Assessing Officer (“JAO”) instead of the Faceless Assessing Officer (“FAO”), which is contrary to the scheme of Page 3 of 28 ITA No 913 of 2025 Ankit Jain Hyderabad faceless reassessment introduced