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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

Hitesh Sharma, Kangra, Himachal Pradesh vs. Income Tax Officer, Ward-Palampur, Palampur

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

ITA 1487/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh12 Mar 2026AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 147Section 250Section 56(2)(vii)Section 69

much as JAO is not empowered to issue notice under s. 148 of the IT Act. 1961 after the new regime of faceless assessment has been brought into force by the amendment made under s. 148 of the Act, 1961 and as such the assessment order passed in pursuance

Income Tax Officer, Non Corporate Ward 22(1), Chennai vs. Ezhumalai, Thirukazhukundram

ITA 4108/CHNY/2025[2019-20]Status: DisposedITAT Chennai12 Mar 2026AY 2019-20

Bench: Shri George George K, Vice- & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.4108/Chny/2025 िनधा"रण वष" / Assessment Year: 2019-20 Income Tax Officer, V Ezhumalai, Non Corporate Ward- S 1123, Ponpatharkoodam, 22(1), Tambaram Gangai Amman Koil Street, Thirukazhukundram, Chengalpattu – 603405 Pan: Acipe8113C Appellant/ Revenue Respondent / Assessee Assessee By None Revenue By Ms. V Aswathy – Jcit Date Of Hearing 18/02/2026 Date Of Pronouncement 12/03/2026 आदेश/ Order Per Inturi Rama Rao, Am : This Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi

Section 120Section 143(2)Section 144Section 147Section 148Section 148ASection 250

case the Ld. CIT(A) is right in quashing the impugned notice u/s 148 as not valid as it was not issued by the Faceless Assessing Officer, when the fact remains that as per the provisions of Sec. 1448 of the Act, the Faceless Assessing Officer has only powers with ... right in quashing the notice u/s 148, when the fact remains that as per Sec. 1448(116) of the Act, the National Faceless Assessment Centre shall assign the case selected for the purposes of faceless assessment under this section to a specific assessment unit through an automated allocation system indicating

Sasihithlu Venkateshi Srilakshmiprasad, Mysore vs. Income Tax Officer, Ward-1(1), Mysore

In the result, we restore the whole issue back to the file of the Ld

ITA 2259/BANG/2025[2016-17]Status: DisposedITAT Bangalore12 Mar 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year: 2016-17 Mrs. Sasihithlu Venkateshi Srilakshmiprasad, No. 412, 1St Floor, The Income Tax Officer, Veeneshamanna Road, Ward 1(1), Vs. Fortmohalla Agrahara, Mysore. Mysore – 570 004. Pan: Gpxps4397C Appellant Respondent

For Appellant: Shri Siddesh Gaddi, CA
Section 133Section 142Section 144Section 147Section 148Section 148A

filed by the Assessee against the Reassessment Order dated 21.03.2024 passed u/s. 147 r.w.s. 144 of the Income Tax Act,1961 by the National Faceless Assessment Centre, Delhi (the Ld. Assessing Officer)was dismissed for the reason that the delay in filing of the Appeal after 119 days

M/S. Hl Mando Anand India Pvt. Ltd., Kancheepuram vs. DCIT, Corp. Circle-1(4), Chennai

The appeal of the assessee is allowed for statistical purposes

ITA 2088/CHNY/2025[2017-18]Status: DisposedITAT Chennai11 Mar 2026AY 2017-18

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.2088/Chny/2025 िनधा#रण वष# /Assessment Year: 2017-18

For Appellant: Mr. Vikram Vijayaraghavan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 115JSection 142(1)Section 143(3)Section 144Section 144BSection 144B(1)(xi)Section 144B(1)(xix)Section 144B(1)(xvi)Section 250Section 35

before finalising the assessment when it is not an eligible assessee. Thus, it is clear that due procedure has been followed by the National Faceless Assessment Centre. The case law relied on by the appellant in Prakash Chand Jain supra is rendered on different facts and circumstances. In that case ... examined. The Ld. AR in this regard drew our attention to the relevant provisions of section 144B of the Act: “(xvi) the National Faceless Assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination

Taegutec India Private Limited, Bangalore vs. DCIT, Circle-7(1)(1), Bangalore

In the result Appeal filed by the Assessee is allowed directing the Assessing

ITA 2265/BANG/2025[2021-22]Status: DisposedITAT Bangalore11 Mar 2026AY 2021-22

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2021-22

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Date of Hearing
Section 143Section 143(1)Section 143(2)Section 143(3)

Assessee against the Assessment Order dated 28.11.2023 passed u/s. 143(3) r.w.s. 144B of the Income Tax Act, 1961 (the Act) by the National Faceless Assessment Centre, New Delhi (the AO) was dismissed as infructuous. 2. The Assessee is in appeal before us wherein the Assessee has raised a ground

Sumanto Paul, Delhi vs. The Assessing Officer, Income Tax Department

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

ITA 8755/DEL/2025[2016-17]Status: DisposedITAT Delhi11 Mar 2026AY 2016-17

Bench: Ms. Madhumita Roy & Shri Amitabh Shuklaassessment Year: 2016-17 Sumanto Paul, Vs The Assessing Officer, 139, Kohat Enclave, Assessment Unit, Pitampur, Income Tax Department, Delhi – 110 034. New Delhi. Pan: Aajpp4082C

For Appellant: Ms Shruti Gupta, Advocate &For Respondent: Shri Nitin Kumar Jaiman, Sr. DR
Section 147Section 250Section 271(1)(c)

Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the penalty order dated 21.03.2024 passed by the National Faceless Assessment Centre (hereinafter referred to as ‘the ld. AO’) under Section 271(1)(c) of the Act for Assessment Year 2016-17. 2. The assessee has come

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

notice under section 148 of the Act and not the JAO. 7. In this regards, it is stated that in the newly introduced faceless assessment scheme w.e.f. 1-4-2021, all the assessment proceedings are required to be carried out in a faceless manner u/s 151A and a due process ... Hexaware Technologies Limited v. ACIT (WP NO.1778 OF 2023) (Bom. HC) The court held that the authority to issue reassessment notices under the faceless assessment scheme rests solely with the FAO, not the JAO. the court's decision was based on the newly introduced faceless assessment scheme, established under Section

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

notice under section 148 of the Act and not the JAO. 7. In this regards, it is stated that in the newly introduced faceless assessment scheme w.e.f. 1-4-2021, all the assessment proceedings are required to be carried out in a faceless manner u/s 151A and a due process ... Hexaware Technologies Limited v. ACIT (WP NO.1778 OF 2023) (Bom. HC) The court held that the authority to issue reassessment notices under the faceless assessment scheme rests solely with the FAO, not the JAO. the court's decision was based on the newly introduced faceless assessment scheme, established under Section

Dattatray Vithoba Sawant, Kalyan vs. Income Tax Officer, WD-42(2)(2), Mumbai

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

ITA 6080/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Mar 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankardattatray Vithoba Sawant Vs. Income Tax Officer, Wd- D7, 1103, Rounak City, 42(2)(2) Sector-4, Khadakpada, Kautilya Bhavan, Kalyan-West, Kalyan- Bandra Kurla Complex, 421301 Mumbai-400051 Pan/Gir No. Aclps7508Q (Applicant) (Respondent) Assessee By Shri Jay Thakkar Revenue By Shri Brajendra Kumar (Sr. Dr.) Date Of Hearing 10.02.2026 Date Of Pronouncement 10.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 28.07.2025 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2015-16. The Following Grounds Are Reproduced Below: “Additional Grounds Raised For The 1" Time 1.0 On Facts & Circumstances Of The Case & In Law, The Re-Assessment Order Passed U/S.147 Dated 21/09/2021 By National Faceless Assessment Centre (Nfac) Is Bad-In- Law, Since The Scheme For Faceless Assessment Of Income

Section 144BSection 147Section 151ASection 250Section 80CSection 80G

time 1.0 On facts and circumstances of the case and in law, the re-assessment order passed u/s.147 dated 21/09/2021 by National Faceless Assessment Centre (NFAC) is bad-in- law, since the Scheme for Faceless assessment of income 2 Dattatray Vithoba Sawant escaping assessment prescribed u/s.151A had been notified

Bhagawati M Jain, Dombivali vs. Ward 3(1), Kalyan

In the result, appeal of the assessee is allowed

ITA 2408/MUM/2025[2018-2019]Status: DisposedITAT Mumbai10 Mar 2026AY 2018-2019

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2018-19 Bhagawati M Jain Income Tax Officer C-22, Bhanu Chs, Ward 3(1), Bhanu Nagar, Dombivali East, 2Nd Floor, Rani Mansion, Vs. Kalyan - 421201 Kalyan-Murbad Rd, Maharashtra Kalyan-Dombivali, Maharashtra, 421301 (Pan: Aatpj1123G) (Appellant) (Respondent) Present For: Assessee : Shri Viraj Mehta, Ca Revenue : Shri Aditya Rai, Sr. Dr Date Of Hearing : 22.12.2025 Date Of Pronouncement : 10.03.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of National Faceless Appeal Centre (Nfac), Delhi, Vide Order No. Itba/Nfac/S/250/2024-25/1073449956(1), Dated 19.02.2025, Passed Against The Assessment Order By Assessing Officer, National Faceless Assessment Centre, Delhi, U/S. 147 R.W.S.144B Of The Income- Tax Act (Hereinafter Referred To As The “Act”), Dated 26.02.2024, For Assessment Year 2018-19. 2. Grounds Taken By Assessee Are Reproduced As Under:

For Appellant: Shri Viraj Mehta, CAFor Respondent: Shri Aditya Rai, Sr. DR
Section 132Section 139(1)Section 147Section 148Section 148ASection 151Section 153CSection 69B

order of National Faceless Appeal Centre (NFAC), Delhi, vide order no. ITBA/NFAC/S/250/2024-25/1073449956(1), dated 19.02.2025, passed against the assessment order by Assessing Officer, National Faceless Assessment Centre, Delhi, u/s. 147 r.w.s.144B of the Income- tax Act (hereinafter referred to as the “Act”), dated 26.02.2024, for Assessment Year

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Oasys Cybermatics Pvt Ltd, Chennai

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

ITA 3102/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: MS. PADMAVATHY S (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Mr. ARV Srinivasan, CIT for Mr. Bipin C. N., CITFor Respondent: Mr. Ravi Kannan &
Section 143(2)Section 143(3)Section 147Section 148Section 36(1)(va)Section 5(3)

reasons recorded for reopening. The assessee raised objections to the reopening vide letter dated 31.08.2021 which came to be rejected by :: 3 :: the National Faceless Assessment Centre (NFAC) vide order dated 22.12.2021. 5. Aggrieved by the rejection of objections, the assessee filed a writ petition before the Hon’ble High

Easwaramurthy Prakash, Coimbatore vs. ITO, Ward-1(2), Tirupur

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

ITA 2247/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. Suraj Nahar, CAFor Respondent: Shri. N. Rajakumar, Addl.CIT
Section 144Section 147Section 148Section 44A

Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld.CIT(A)”), arising from the assessment order dated 02.01.2025 passed by the National Faceless Assessment Centre (hereinafter referred to as the “AO”) u/s.144 r.w.s 254 of the Income-tax Act, 1961 (hereinafter referred

Nobel Automotive India Private Limited, Kancheepuram vs. DCIT, Corp Circle 4(1), Chennai

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

ITA 2009/CHNY/2025[2022-23]Status: DisposedITAT Chennai09 Mar 2026AY 2022-23

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

For Appellant: Shri. Bipin C.N, CITFor Respondent: 19.01.2026
Section 143(3)Section 40

Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld.CIT(A)”), arising from the assessment order dated 26.03.2024 passed by the National Faceless Assessment Centre (hereinafter referred to as the “AO”) u/s.143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment

Shree Sai Hospitality, Mumbai vs. Income Tax Officer, Ward 2(1), Mumbai, Thane

In the result, the appeal of the assessee is allowed

ITA 9019/MUM/2025[2018-19]Status: DisposedITAT Mumbai09 Mar 2026AY 2018-19

Bench: Shri Saktijit Dey & Shri Makarand V Mahadeokara.Y:2018-19 Shree Sai Hospitality Vs. Ito, Ward 2(1) C/32, Harias Dream Ashar It Park, 6Th Floor Park, Mira Bhayander Road No. 16Z, Wagle Road, Mira Road (E), Industraial Estate, Thane – Mira-Bhayandar – 400604. 401107. Pan/Gir No. Acyfs5492G (Applicant) (Respondent)

Section 144Section 144BSection 147Section 148Section 151Section 250Section 69

much as: (a) the notice u/s. 148 dated 02.04.2022 ought to have been issued by the Assessment Unit, National Faceless Assessment Centre, Delhi instead of Income Tax Officer, Ward 2(1), Thane; and (b) the said notice was issued with prior approval of the Pr. CIT - 1, Thane instead

Income Tax Officer 9(1)(1), Mumbai vs. Astra Exim Pvt Ltd, Mumbai

ITA 230/MUM/2025[2016-17]Status: DisposedITAT Mumbai09 Mar 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Om Prakash Kantι.Τ.Α. Nos. 198 & 230/Mum/2025 A.Ys: 2014-15 & 2016-17 Ito Officer 9 (1)(1) Room No. 205, Aayakar Bhavan Room No. 205, M.K. Road Mumbai - 400020 (Appellant) Vs Astra Exim Pvt Ltd Unit No. 4101, 4Th Floor, Oberoi Garden Estate, С- Wing, Off Saki Vihar Road, Chandivili, Andheri (E), Mumbai - 400072 Pan: Aadca9987A (Respondent) Co. No. 108/Mum/2025 A.Y: 2014-15 Astra Exim Pvt Ltd Unit No. 4101, 4Th Floor, Oberoi Garden Estate, С- Wing, Off Saki Vihar Road, Chandivili, Andheri (E), Mumbai - 400072 Pan: Aadca9987A (Appellant) Vs Ito Officer 9 (1)(1) Room No. 205, Aayakar Bhavan Room No. 205, М.К. Road Mumbai - 400020 (Respondent) Appellant By Shri Gaurav Bansal Respondent By Shri Rajesh Kumar Yadav Cit –Dr & Shri Surendra Mohan (Sr.Dr) Date Of Hearing 16.12.2025 Date Of Pronouncement 09.03.2026 Order Astra Exim Pvt. Ltd., Mumbai Per Sandeep Gosain (Jm): The Present Appeals Have Been Filed By The Revenue & Cross Objections By The Assessee Challenging The Impugned Order Dt. 24.11.2024 Passed Under Section 250 Of The Income Tax Act, 1961 ('The Act'), By The National Faceless Appeal Centre (Nfac) / Cit(A) For The Assessment Years 2014-15 & 2016-17. 2. Since All The Issues Involved In These Appeals & Cross Objection Are Common & Identical & Belongs To One Assessee Therefore, They Have Been Clubbed, Heard Together & Consolidated Order Is Being Passed. Firstly, We Shall Take Ita No. 198/Mum/2025, A.Y 2014-15 As Lead Case & Facts Narrated Therein.

Section 144BSection 148Section 148ASection 250

Jurisdictional Officer (JAO) and the notice issued under Section 148 by the JAO, given that the Finance Act, 2021 introduced provisions for faceless assessment and the automated allocation of cases, and does not explicitly prohibit the JAO from issuing such notices? 4. Whether on the facts and circumstances

Income Tax Officer 9(1)(1), Mumbai vs. Astra Exim Pvt Ltd, Mumbai

In the result appeal filed by the Revenue and assessee stands allowed

ITA 198/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Mar 2026AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 144BSection 147Section 148Section 148ASection 250

Jurisdictional Officer (JAO) and the notice issued under Section 148 by the JAO, given that the Finance Act, 2021 introduced provisions for faceless assessment and the automated allocation of cases, and does not explicitly prohibit the JAO from issuing such notices? 4. Whether on the facts and circumstances ... consistent with the legislative intent, when the powers to issue the notice u/s 148 remained intact with the JAO even after bringing the "Faceless Assessment Scheme? 5. Whether on the facts and circumstances of the case and in law, the Ld. CITIA) is right in holding that the JAO cannot

Vinod Kumar Kailashchandra Verma, Raipur vs. Income Tax Officer, Ward-1(3), Raipur

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

ITA 69/RPR/2026[2015-16]Status: DisposedITAT Raipur06 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 69/Rpr/2026 (िनधा"रण वष" Assessment Year: 2015-16) Vinod Kumar Khailashchandra Verma, Vs Income Tax Officer, Ward 3(1), House No.496/9, Avanti Vihar, Sector-2, Central Revenue Building, Telibandha, Raipur-492001 (C.G.) Civil Lines, Raipur, C.G. 492001 Pan: Aanpv5964B (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed.) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed.)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 151Section 249(2)Section 249(3)Section 250Section 69A

service. After examining the material available on record and the assessment order, the issue of service is evaluated in the context of the Faceless Assessment Scheme under section 1448. Before arriving at a conclusion, it is necessary to refer to the statutory mandate under section 1448(6)(ii): …………………………………. …………………………………… In view

Valuelabs LLP, Hyderabad vs. DCIT., Central Circle 8(1), Hyderabad

ITA 1609/HYD/2025[2020-21]Status: DisposedITAT Hyderabad06 Mar 2026AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी. सं/Ita No.1609/Hyd/2025 (निर्धारण वर्ष/Assessment Year:2020-21) Valuelabs Llp, Hyderabad. Vs. Dcit, Pan: Aakfv2276K Central Circle-8(1), Hyderabad. (Appellant) (Respondent) निर्धारिती द्वारा/Assessee By: Shri P. Murali Mohan, Ca राजस्व द्वारा / Revenue By: Ms. U. Mini Chandran, Cit-Dr सुनवाई की तारीख / Date Of Hearing: 29/01/2026 घोषणा की तारीख / Date Of 06/03/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 13/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 143(3) R.W.S 144B Of The Income Tax Act, 1961 (For Short, "The Act"), Dated 27/09/2022 For The Assessment Year (Ay) 23/11/2021. The Assessee Firm Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri P. Murali Mohan, CAFor Respondent: Ms. U. Mini Chandran
Section 115BSection 143(3)Section 2(24)(xviii)Section 250Section 80

आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant

M/S. Supreme Infrastructure India Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 15(3)(2), Mumbai

In the result, all the appeals of the assessee bearing ITA Nos

ITA 8172/MUM/2025[2016-17]Status: DisposedITAT Mumbai06 Mar 2026AY 2016-17

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita Shah (Virtually appear)For Respondent: Shri. Sanjeev Bhagat Sr. AR
Section 143(3)Section 147Section 250Section 271(1)(c)

Years 2013-14, 2014-15 and 2016-17 date of all the orders 26.09.2025. The impugned orders emanated from the order of the National Faceless Assessment Centre, Delhi (hereinafter referred to as "Ld. AO"), order passed u/s. 271(1)(c) of the Act, date of order

M/S. Supreme Infrastructure India Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 15 (3)(2), Mumbai

In the result, all the appeals of the assessee bearing ITA Nos

ITA 8171/MUM/2025[2014-15]Status: DisposedITAT Mumbai06 Mar 2026AY 2014-15

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita Shah (Virtually appear)For Respondent: Shri. Sanjeev Bhagat Sr. AR
Section 143(3)Section 147Section 250Section 271(1)(c)

Years 2013-14, 2014-15 and 2016-17 date of all the orders 26.09.2025. The impugned orders emanated from the order of the National Faceless Assessment Centre, Delhi (hereinafter referred to as "Ld. AO"), order passed u/s. 271(1)(c) of the Act, date of order