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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

Netcracker Technology Solutions (India) Private Limited, Hyderabad vs. DCIT., Circle - 5(1), Hyderabad

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

ITA 730/HYD/2024[AY 2020-21]Status: DisposedITAT Hyderabad03 Dec 2025

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 153Section 92C(3)

erred in not granting any opportunity of being heard as per Section 144B(1)(xii) of the Act read with the Faceless Assessment Scheme, 2019, which provides that where a proposed modification/variation is prejudicial to the interest of the Assessee, a reasonable opportunity of being heard must be provided ... validity of the notice issued u/sec.148 issued by the Jurisdictional Assessing Officer [in short "JAO" 25 NetCracker Technology Solutions (India) Private Limited, instead of Faceless Assessing Officer (in short "FAO" as per the Faceless Assessment Scheme has quashed the notice issued u/sec. 148 by the JAO and consequently, re-assessment

Brightcom Group Limited (Formerly Known As Lycos Internet Limited), Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad

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

ITA 1862/HYD/2017[2013-14]Status: DisposedITAT Hyderabad03 Dec 2025AY 2013-14
Section 145Section 92BSection 92C

while dealing with the issue of validity of the notice issued u/sec.148 issued by the Jurisdictional Assessing Officer [in short "JAO" instead of Faceless Assessing Officer (in short "FAO" as per the Faceless Assessment Scheme has quashed the notice issued u/sec. 148 by the JAO and consequently, re-assessment order

Lalit Kumar, New Delhi vs. ITO Ward-1, Panipat, Haryana

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

ITA 1626/DEL/2025[2015-16]Status: DisposedITAT Delhi03 Dec 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 205-16] Lalit Kumar, Vs Ito, Ward -1 C/O B-50, Lgf, South Extension- Panipat, Haryana Ii, New Delhi-110049 Pan: Aczpk4479N Appellant Respondent Ms. Jahnavi Khanna, Adv. Assessee By Department By Shri Manish Gupta, Sr. Dr Date Of Hearing 16.09.2025 Date Of Pronouncement 16.09.2025 O R D E R

Section 250

assessee. 4. After considering the arguments, we find that in the instant case, the assessee was not aware of such drastic changes in faceless assessment schemes and was unware of all the activities like issue of notices through email and to respond such notices online, therefore, due compliance could

Income Tax Officer, Ward2(2), Gurugram vs. Indraj, Gurgaon

Appeals of the revenue are dismissed

ITA 4048/DEL/2024[2016-17]Status: DisposedITAT Delhi03 Dec 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 144BSection 147Section 69A

passed u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the National Faceless Assessment Centre, Delhi for AYs: 2014-15 to 2017-18. 2. These appeals were heard together and have involved common issue and questions of facts

Income Tax Officer Ward 2(2), Gurugram vs. Indraj, Gurgaon

Appeals of the revenue are dismissed

ITA 4047/DEL/2024[2015-16]Status: DisposedITAT Delhi03 Dec 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 144BSection 147Section 69A

passed u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the National Faceless Assessment Centre, Delhi for AYs: 2014-15 to 2017-18. 2. These appeals were heard together and have involved common issue and questions of facts

Income Tax Officer, Gurgugram vs. Indraj, Gurgaon

Appeals of the revenue are dismissed

ITA 4046/DEL/2024[2014-15]Status: DisposedITAT Delhi03 Dec 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 144BSection 147Section 69A

passed u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the National Faceless Assessment Centre, Delhi for AYs: 2014-15 to 2017-18. 2. These appeals were heard together and have involved common issue and questions of facts

Income Tax Officer Ward 2(2) Gurugram, Gurugram vs. Indraj, Gurgaon

Appeals of the revenue are dismissed

ITA 3977/DEL/2024[2017-18]Status: DisposedITAT Delhi03 Dec 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 144BSection 147Section 69A

passed u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the National Faceless Assessment Centre, Delhi for AYs: 2014-15 to 2017-18. 2. These appeals were heard together and have involved common issue and questions of facts

Albatross Investment Pvt. Ltd., Kolkata vs. ITO, Ward 3(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 400/KOL/2025[2013-14]Status: DisposedITAT Kolkata02 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Albatross Investment Pvt. Ltd. Ito, Ward 3(1) 1, 7Th Floor, Room No.707, Aaykar Bhawan, P-7 British Indian Street, Chworinghee Square, Vs. Kolkata-700069, West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aacca6069N Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Pankaj Pandey, Dr Date Of Hearing: 14.10.2025 Date Of Pronouncement: 02.12.2025

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Pankaj Pandey, DR
Section 139(1)Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151A

ground vide letter dated 09.10.2025. By virtue of the said additional ground the assessee has challenged the validity of assessment framed by the National Faceless assessment center, which is extracted below:- “The reassessment in this case has been done by the National Faceless Assessment Centre and order has been passed ... which was affirmed by the ld. CIT (A). The ld. AR vehemently submitted before us that all the notices were issued by the National Faceless Assessment Centre, Delhi by referring to page no.16 to 19, which comprised notices issued

Mr. Sachiv Sahni, Mumbai vs. ACIT, CC-2(3), Mumbai

In the result the appeal filed by the assessee stands partly allowed statistical purposes

ITA 6070/MUM/2025[2022-23]Status: DisposedITAT Mumbai02 Dec 2025AY 2022-23

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 144BSection 147Section 148Section 250

complete disregard of the mandatory procedure prescribed under section 144B/ 151A of the Act. The said assessment, having been framed dehors the faceless assessment scheme and in violation of the statutory mandate, is ex facie without jurisdiction, null and void ab initio, and liable to be quashed on this ground ... complete disregard of the mandatory procedure prescribed under section 144B/ 151A of the Act. The said assessment, having been framed dehors the faceless assessment scheme and in violation of the statutory mandate, is ex facie without jurisdiction, null Mr. Sachiv Sahni,. Mumbai. and void ab initio, and liable

Mr. Sachiv Sahni, Mumbai vs. ACIT, CC-2(3), Mumbai

In the result the appeal filed by the assessee stands partly allowed statistical purposes

ITA 6069/MUM/2025[2021-22]Status: DisposedITAT Mumbai02 Dec 2025AY 2021-22

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 144BSection 147Section 148Section 250

complete disregard of the mandatory procedure prescribed under section 144B/ 151A of the Act. The said assessment, having been framed dehors the faceless assessment scheme and in violation of the statutory mandate, is ex facie without jurisdiction, null and void ab initio, and liable to be quashed on this ground ... complete disregard of the mandatory procedure prescribed under section 144B/ 151A of the Act. The said assessment, having been framed dehors the faceless assessment scheme and in violation of the statutory mandate, is ex facie without jurisdiction, null Mr. Sachiv Sahni,. Mumbai. and void ab initio, and liable

Mr. Sachiv Sahni, Mumbai vs. ACIT, CC-2(3), Mumbai

In the result the appeal filed by the assessee stands partly allowed statistical purposes

ITA 6068/MUM/2025[2020-21]Status: DisposedITAT Mumbai02 Dec 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 144BSection 147Section 148Section 250

complete disregard of the mandatory procedure prescribed under section 144B/ 151A of the Act. The said assessment, having been framed dehors the faceless assessment scheme and in violation of the statutory mandate, is ex facie without jurisdiction, null and void ab initio, and liable to be quashed on this ground ... complete disregard of the mandatory procedure prescribed under section 144B/ 151A of the Act. The said assessment, having been framed dehors the faceless assessment scheme and in violation of the statutory mandate, is ex facie without jurisdiction, null Mr. Sachiv Sahni,. Mumbai. and void ab initio, and liable

Mr. Akil Abbas Rassai, Mumbai vs. The Deputy Commissioner of Income Tax, Circle 22(1), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 5761/MUM/2025[2018-19]Status: DisposedITAT Mumbai02 Dec 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Rakesh Joshi, AR
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 56(2)(x)

declaring total income at Rs.36,34,300/-. This case had been selected for scrutiny under manual selection of cases category through Faceless Assessment Scheme, based on information that the appellant had purchased immovable property and that the consideration paid was lower than the market value i.e. SRO valuation. Subsequently, notices

Balaji Powertronics, New Delhi vs. DCIT, Circle- 43(1), New Delhi

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

ITA 2743/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Dec 2025AY 2017-18

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2017-18 M/S. Balaji Powertronics, Vs. Dcit, Circle-43(1), H-56, Udyog Nagar, New Delhi Main Rohtak Road, Delhi – 1100 41 Pan :Aagfb0501M (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 270ASection 80Section 928A

pronouncement 02.12.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is against order dated 02.03.2022 of Learned Assessing Officer/National Faceless Assessment Centre (NFAC), Delhi (hereinafter referred to as “Ld. AO") under Section 143(3) read with section 144C(13) read with section 144B of the Income

Subramanian Bashkaran, Chennai vs. ITO, Non Corporate Ward 10(6), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2538/CHNY/2025[2016-17]Status: DisposedITAT Chennai01 Dec 2025AY 2016-17

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

For Appellant: Ms. R. Anitha, Addl. CITFor Respondent: 19.11.2025
Section 133(6)Section 144BSection 147Section 148Section 148ASection 151ASection 69

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

Bhagirathi Krishnan, New Delhi vs. ITO Ward 35(5), New Delhi

ITA 6847/DEL/2025[2016-17]Status: DisposedITAT Delhi01 Dec 2025AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Bhagirathi Krishnan, Income Tax Officer, Ward-35(5), C/O-Anil Jain Dd & Co. 611, 6Th Floor, Vs Civic Centre, Surya Kiran Building, 19- K.G. Marg, New Delhi-110002 New Delhi-110001 Pan:Aqzpk1479J Appellant / Assessee Respondent / Revenue

Section 147Section 148Section 148ASection 254(1)Section 271(1)(c)Section 69

Income-tax Act, 1961, by the Jurisdictional Assessing Officer (JAO), are illegal, bad in law, time barred and without jurisdiction, since as per the Faceless Assessment Reassessment Scheme and CBDT Notification No. 18/2022 dated 29.03.2022, such notices and orders are required to be issued only by the Faceless Assessing Officer

Ashish Mansukhlal Gokani, Mithapur vs. Commissioner of Income Tax (Appeals), Delhi

In the result, appeal filed by the assessee is allowed

ITA 483/RJT/2025[2013-14]Status: DisposedITAT Rajkot28 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.483/Rjt/2025 िनधा"रण वष"/Assessment Year : 2013-14 बनाम Ashish Mansukhlal Gokani Commissioner Of Income Tax Mithapur, Dist: Devbhoomi, (Appeals), / Dwarka (Guj) – 361345 National Faceless Assessment Vs [Mahesh N. Paun Advocate, Centre (Nfac), Income Tax Taxation Consultant, Shreeji Department, Delhi Chambers, 17-Nava Para, Near S.B.I. (Adb), Jam-Khambhaliya, Gujarat – 361305] "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aappg2259N (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Mahesh Paun, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 139Section 147Section 148Section 151Section 250(6)Section 271BSection 68

No.483/RJT/2025 िनधा"रण वष"/Assessment Year : 2013-14 बनाम Ashish Mansukhlal Gokani Commissioner of Income Tax Mithapur, Dist: Devbhoomi, (Appeals), / Dwarka (Guj) – 361345 National Faceless Assessment Vs [Mahesh N. Paun Advocate, Centre (NFAC), Income Tax Taxation Consultant, Shreeji Department, Delhi Chambers, 17-Nava Para, Near S.B.I. (ADB), Jam-Khambhaliya, Gujarat ... requested to provide reason for re-opening his case.Thereafter, the assessment proceedings were carried on u/s 144B of the Act, that is, 'Faceless Assessment'. The assessee was provided reason for reopening vide letter dated 02.02.2022. The notice u/s 142(1) of the Act was issued on 02.02.2022 calling for certain

Sarfaraj Mohmed Balera, Bharuch, Gujarat vs. Income Tax Officer Ward 1(5), Ward (), Bharuch

ITA 112/SRT/2025[2012-13]Status: DisposedITAT Surat28 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethsigx Stil H./Ita No. 112/Srt/2025 (Ay 2012-13) (Physical Hearing) Sarfaraj Mohmed Balera Income Tax Officer, C5 Madni Park Soc, Bharuch-392 | Gam | Ward-1(5), Bharuch, Aayakar 001 Vs Bhawan, Station Road, [Pan : Bhdpb 6343 N] Bharuch-392 001 Ardtenelf/ Appellant Wef Respondent Pafitdt #1 Sik A /Assessee By Shri Krutarth Desai, Ca Weed Sh Ix S /Revenue By Shri Ajay Uke, Sr-Dr | Aare Ct Artg/Date Of Hearing 01.09.2025 Squinot Bt Arre/Date Of Pronouncement | 28.11.2025

Section 143(3)Section 148Section 254(1)Section 69A

delay is reproduced below: “2.1 The applicant is an individual and not well educated to understand the nitty- gritty of E Proceedings or faceless assessment and appeal scheme. The appellant has assigned his job of taxation compliance to his tax consultant, who has created a new E Mail

Vimal Ramtani, Bhopal vs. National Faceless Assessment Centre, Delhi

Appeal is allowed for statistical purpose

ITA 385/IND/2025[2013-14]Status: DisposedITAT Indore28 Nov 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2013-14 Vimal Ramtani Nfac, Basement-205, Zone-I, Delhi बनाम/ M.P. Nagar, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Abdpr6982N Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal Sr. Dr Date Of Hearing 26.11.2025 Date Of Pronouncement 28.11.2025

Section 147Section 253(5)

Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 28.09.2021 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”] 2013-14, the assessee has filed

Jagir Kaur, Chandigarh vs. Income Tax Officer, Ward - 5(5), Chandigarh

In the result, appeal of the Assessee is allowed

ITA 951/CHANDI/2025[2013-14 ]Status: DisposedITAT Chandigarh28 Nov 2025

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 142(1)Section 147Section 148

extent of Rs. 12,00,000/-. The assessment order under section 147 read with section 144B was passed on 16.09.2021 by the National Faceless Assessment Centre, Delhi. 4. Against the order of the AO the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A) upheld

Ubs Business Solutions (India) Private Limited (Successor to Credit Suisse Services (India) Pvt Ltd), Pune vs. PCIT, Pune - 1, Pune, Maharashtra

In the result, appeal of the Assessee is allowed

ITA 1407/PUN/2025[2020-21]Status: DisposedITAT Pune28 Nov 2025AY 2020-21

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1407/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Ubs Business Solutions (India) V The Principal Pvt. Ltd. (Successor To Credit S. Commissioner Of Suisse Services (India) Pvt Income Tax, Ltd.), Pune-1. Cluster A, Eon Free Zone, Plot No.1, S.No.77, Ground To 5Th Floors In Wing 1, 3Rd To 5Th Floor In Wing 2, Kharadi Midc Knowledge Park, Pune – 411014. Pan: Aabcu8718M Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal - Ar Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 23/09/2025 Date Of Pronouncement 28/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax, Pune-1 Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 31.03.2025 Emanating From Assessment Order U/S.143(3) R.W.S 144B

Section 143(3)Section 144BSection 263Section 80G

page no. 87 to 90 of the factual paper book submitted on 02.07.2025). The appellant's case was selected for complete scrutiny under Faceless Assessment Scheme through CASS (Please refer notice U/s 143(2) dated 29.06.2021 on page no. 392 of the Paper book). The case was selected for further