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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

Income Tax Officer-19(3)(1), Mumbai vs. Shemon Jewels, Mumbai

ITA 2048/MUM/2025[2012-13]Status: DisposedITAT Mumbai19 Sept 2025AY 2012-13

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 250Section 254(1)Section 37Section 74

/147 of the Act dated 16-12-2019 and 25-05-2023 passed by Income Tax Officer, 19(3)(3), Mumbai and National Faceless Assessment Unit (in Short ‘Ld AO). ITA no. 2048 and 2049/MUM/2025 Shemon Jewels 2. Since, both the captioned appeals pertains to same assessee, having similar facts

Ai Hind Exports, Meerut vs. ITO Ward- 1(1)(1), Meerut

In the result, the Appeals of the Assessee are partly allowed for

ITA 2468/DEL/2025[2016-17]Status: DisposedITAT Delhi19 Sept 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandra

SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2467/DEL/2025 (A.Y. 2014-15) M/s Al Hind Exports Vs. National Faceless Assessment 13, Ismail Nagar, Meerut- Centre, Income Tax 25002 Department, Government of PAN: AAIFA4055H India and Income Tax Officer, Ward 1(1)(1), Meerut Appellant

Ai Hind Exports, Meerut vs. ITO Ward- 1(1)(1), Meerut

In the result, the Appeals of the Assessee are partly allowed for

ITA 2467/DEL/2025[2014-15]Status: DisposedITAT Delhi19 Sept 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandra

SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2467/DEL/2025 (A.Y. 2014-15) M/s Al Hind Exports Vs. National Faceless Assessment 13, Ismail Nagar, Meerut- Centre, Income Tax 25002 Department, Government of PAN: AAIFA4055H India and Income Tax Officer, Ward 1(1)(1), Meerut Appellant

Ai Hind Exports, Meerut vs. ITO Ward- 1(1)(1), Meerut

In the result, the Appeals of the Assessee are partly allowed for

ITA 2466/DEL/2025[2013-14]Status: DisposedITAT Delhi19 Sept 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandra

SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2467/DEL/2025 (A.Y. 2014-15) M/s Al Hind Exports Vs. National Faceless Assessment 13, Ismail Nagar, Meerut- Centre, Income Tax 25002 Department, Government of PAN: AAIFA4055H India and Income Tax Officer, Ward 1(1)(1), Meerut Appellant

Rajesh Kumar, Patna vs. ITO, Ward- 3 (2), Gaya

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

ITA 171/PAT/2025[2018-19]Status: DisposedITAT Patna18 Sept 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 147Section 234ASection 250Section 271FSection 69A

read with section 144B dated 13/03/2023 recently when a notice dated 20/08/2023 show cause for Nan-compliance against notice received issued by National Faceless Assessment Centre, Delhi was served through Speed Post and accordingly this appeal is filed with a condonation petition. Being aggrieved the appellant has filed appeal before

Asst. Commissioner of Income Tax-3(2)(1), Mumbai, Aayakar Bhavan vs. Solapur Yedeshi Tollway Limited, Mumbai

ITA 4242/MUM/2025[2017]Status: DisposedITAT Mumbai18 Sept 2025

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Bleacit 3(2)(1), Solapur Yedeshi Tollway Limited, Off No.11Th Floor, 1101, Mumbai Vs. Hiranandani Knowledge Park, Technology Street, Powai, Mumbai 400 076. Pan Aaucs1433Q (Appellant) (Respondent)

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Swapnil Choudhary – Sr AR
Section 143(2)Section 143(3)Section 147Section 37

Justice (Retd.) C V Bhadang, President: By this appeal, Revenue is challenging the order dated 11.04.2025 passed by the National Faceless Assessment Centre, Delhi, (‘CIT(A)’ for short). By the impugned order, learned CIT(A) has deleted the addition ITA No.4242/Mum/2025 & CO. No. 212/Mum/2025 Solapur Yedeshi Tollway Limited of Rs.8

Surinder Kaur Through Legal Heir Sh. Ajay Partap, Dhalpur vs. Income Tax Officer, Ward, Kullu

The appeal stand allowed in terms of our above order

ITA 500/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh17 Sept 2025AY 2015-16

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Respondent: Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 144BSection 147Section 148Section 151A

serve notice on LRs. The Ld. AR also raised legal issue that notice has been issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO) which would vitiate the assessment proceedings as per various decisions of jurisdictional High Court. 3. The undisputed fact that emerges is that notice ... been issued on 31-03-2022 by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO). This notice, in terms of notification of the Central Government dated 29-03-2022 u/s 151A sub- section (1) and (2) of the Income Tax Act, was required to be issued

Diosma Lifesciences Private Limited, Mumbai vs. Income Tax Officer Ward 4(1) Thane, Thane

In the result, the appeal of the assessee is dismissed

ITA 4271/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Sept 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal & Shri Prabhash Shankardiosma Lifesciences Private V/S. Income Tax Officer, Ward – Limited बनाम 4(1), Qureshi Mansion, Shop No. 77, C-Wing, Gokhale Road, Naupada, Harmony Mall Commercial Thane West, Thane - 400 Premises, Bhagat Singh Nagar 602, Maharashtra No.1, Link Road, Goregaon(West), Mumbai - 400 104, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aafcd0525R Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Vipul Shah, ARFor Respondent: Shri Aadesh Rai, Addl. CIT, (Virtually appeared)
Section 133(6)Section 143(2)Section 143(3)Section 37(1)

Appellant without appreciating the fact that the assessment was completed during the peak of the COVID-19 pandemic under the newly introduced faceless assessment scheme, and the alleged non- compliance stemmed from a lack of proper communication due to non- receipt of notices. 3. On the facts and circumstances ... assessee without appreciating the fact that the assessment was completed during the peak of the COVID-19 pandemic under the newly introduced Faceless assessment scheme and the alleged non-compliance stemmed from a lack of proper communication due to non-receipt of notices. 3.1 We have gone through the records

Income Tax Officer Ward-1(1), Jaipur vs. Kiran Infra Ispat Limited, Jaipur

ITA 535/JPR/2025[2013-14]Status: DisposedITAT Jaipur15 Sept 2025AY 2013-14
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri. Rajesh Ojha, CIT-DR
Section 143(3)Section 147Section 148Section 149Section 68

dated 04.02.2025 in the matter of assessment order dated 23.05.2023 passed u/s147 r.w.s.144B of the Income Tax Act 1961 [for short 'Act'] by National Faceless Assessment Centre [for short ‘AO'] . 2. Vide this appeal, revenue has raised the following grounds:- “1. Whether on the fact and in the circumstances

Ramaiah Pushpavathi, Bengaluru vs. DCIT, Circle-4(3)(1), Bengaluru

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

ITA 855/BANG/2025[2015-16]Status: DisposedITAT Bangalore15 Sept 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2015-16

For Appellant: Shri G. Venkatesh, AdvocateFor Respondent: Shri Murali Mohan, CIT DR
Section 147Section 2(47)(v)Section 234ASection 234CSection 250Section 53ASection 68

assessee has raised the following grounds of appeal: “1. The impugned order of the Commissioner of Income Tax (Appeals), National Faceless Assessment Center, Delhi, [for short 'CIT(A), NFAC'] passed under section 250 of the Income Tax Act, 1961, is opposed to law, weight of evidence, probabilities, facts and circumstances

Shashwat Jaiswal, Haldwani vs. Income Tax Department Faceless Assessment Unit, New Delhi

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

ITA 126/DDN/2024[2022-2023]Status: DisposedITAT Dehradun12 Sept 2025AY 2022-2023

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.126/DDN/2024 (A.Y 2022-23) Shashwat Jaiswal Vs. Income Tax Department Krishna Vihar Malli Bamori, Faceless Assessment Unit Do Nahria, Haldwani, New Delhi PAN No. BAPS8214P Appellant Respondent Appellant by Sh. Kalraav Mehrtotra, Advocate Respondent by Sh. A. S. Rana, Sr.DR Date

Rng Construction Co, Mandideep vs. Addl., Jt., Dy., Asstt.ITO, Bhopal

ITA 230/IND/2024[2015-16]Status: DisposedITAT Indore12 Sept 2025AY 2015-16

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

Section 139Section 143(3)Section 147Section 148Section 36(1)(va)Section 40Section 43B

Income-tax (Appeals), National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 27.09.2021 passed by National Faceless Assessment Centre, Delhi [“AO”] u/s 147 r.w.s.144B of the Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this

Andhra Pradesh Power Development Company Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result appeal of the assessee is allowed

ITA 677/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad12 Sept 2025AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, Srinivas RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 144BSection 14ASection 263

erred in invoking the provisions under section 263 of the Income Tax Act, 1961 (the Act), without considering the fact that the National Faceless Assessment Centre ("Ld. AO") had passed the assessment order u/s 143(3) on 22/09/2022 after making due enquiries and verification of records and the said order ... assessment year 2020-2021 on 21.10.2020 declaring Rs.NIL income. The case was selected for scrutiny under CASS. The assessment was completed by Faceless Assessment Unit [in short “FAU”] u/sec.143(3) r.w.sec.144B of the Income Tax Act, 1961 [in short “the Act”] on 22.09.2022 accepting the NIL income returned

Chemical Process Piping Pvt Ltd, Mumbai vs. Principal Commissioner of Income Tax -6, Mumbai

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2953/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Sept 2025AY 2020-21

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanm/S. Chemical Process Piping Pcit, Mumbai-6, Pvt. Ltd. Vs. R. No. 501, Aayakar Bhavan, Ground Floor, Cpe Plot, B.S.D. Marg, Churchgate, Mumbai-400 Govandi, Mumbai-400 088 020 Pan: Aaccc6212D (Appellant) (Respondent) Assessee Represented By : Shri Nishit Gandhi & Shri Harshad Shah, Ld. Ars Department Represented By : Shri R. A. Dhyani, Ld. Dr Date Of Conclusion Of Hearing : 12.06.2025 Date Of Pronouncement : 12.09.2025

Section 143(3)Section 263Section 37(1)Section 80G

case and without prejudice to the above, the Ld. PCIT has no power to revise an assessment order passed by the National Faceless Assessment Centre since the same is passed on a team based assessment basis and all the facts, issues and submissions are duly verified and scrutinised before passing

Humana People to People India, Delhi vs. DCIT, Circle Exempt 1(1), Delhi

In the result, the appeal of assessee is allowed

ITA 5506/DEL/2024[2017-18]Status: DisposedITAT Delhi12 Sept 2025AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Humana People To People India, Vs. Dcit, Circle Exempt 1(1), 111/9Z, Kishangarh Village, Delhi Vasant Kunj, South West Delhi, Pin: 1100 02 Delhi-1100 70 Pan :Aaach9111L (Appellant) (Respondent)

Section 12ASection 142(1)Section 143(2)Section 2(15)Section 25Section 250

VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is against order dated 30.09.2024 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

Bmw India Pvt Ltd, Haryana vs. ACIT Circle1(1), Gurgaon

In the result, Appeal of the Assessee is allowed

ITA 2024/DEL/2022[2011-12]Status: DisposedITAT Delhi12 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Bmw India Pvt. Ltd. Vs Assistant Commissioner 2Nd Floor, Oberoi Centre Of Income Tax, Circle (1), Building No. 11, Dlf Cyber Hsiidc Building, Vanijya City Dlf Phase, Gurgaon, Nikunj Udhyog Vihar, Haryuana, 122001 Phase-5, Gurgaon, Pan: Aabcb7140C Haryana Appellant Respondent Assessee By Sh. Himanshu S. Sinha-Adv, Ms. Kanika Jain, Adv& Sh. Prashant Meharchandani, Adv Revenue By Sh. S. K. Jadhav, Cit- Dr Date Of Hearing 06/08/2025 Date Of Pronouncement 12/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Challenging The Final Assessment Order Passed By Assistant Commissioner Of Income Tax, Circle -1(1)-Gurgaon, Dated 28/06/2022 U/S254R.W. Section 143(3)/144C Of The Income Tax Act, 1961 ('Act' For Short).

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 254Section 254rSection 92C

India) (P.) Ltd, Gurgaon Vs. ACIT, Circle-10(1), New Delhi (ITA No. 1733/Del/2022) held as under:- “17. In the context of faceless assessment process time and place of dispatch and receipt of electronic document (in this case DRP order) is required to be ascertained by reference to section ... orders, notices and decisions have to be necessarily uploaded on the ITBA portal and as part of the larger faceless assessment regime which now holds the field. The uploading of the directive of the DRP on the ITBA portal would thus constitute valid and sufficient service and 7 BMW India

Karshan Mansukh Solanki, Rajkot vs. The Income Tax Officer, Ward-1(1)(1), Rajkot

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

ITA 446/RJT/2025[2017-18]Status: DisposedITAT Rajkot11 Sept 2025AY 2017-18

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Brijesh Parekh, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144

justice. The Ld. Counsel for the assessee submitted that the assessee is a farmer and uneducated, therefore, he did not have knowledge of the faceless assessment proceedings, besides, no notices were issued by the assessing officer, therefore assessee was unaware about the proceedings before the assessing officer. On appeal, before

Shashi Infra Construction Pvt. Ltd., Lucknow vs. ITO, Lucknow

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

ITA 353/LKW/2023[2016-17]Status: DisposedITAT Lucknow11 Sept 2025AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 Shashi Infra V. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5Th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi Tan/Pan:Aaucs5802M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Saurabh Gupta, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 144Section 144BSection 147Section 148Section 253(3)Section 694ASection 69A

MEMBER Assessment Year: 2016-17 Shashi Infra v. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi TAN/PAN:AAUCS5802M (Appellant) (Respondent) Appellant by: Shri Saurabh Gupta, C.A. Respondent by: Shri R. K. Agarwal

Glaacia Cosmetics Private Limited, Pune vs. Ward 1(1), Pune

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

ITA 903/PUN/2025[2018-19]Status: DisposedITAT Pune11 Sept 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: Shri Ronak H JainFor Respondent: Shri Amol Khairnar, CIT-DR
Section 142(1)Section 144Section 148Section 148ASection 151

through speed post. However, there was no response from the side of the assessee. Subsequently the case of the assessee was picked up for faceless assessment by the Faceless Assessment Unit. Again, notice u/s 142(1) of the Act was issued to the assessee. However, there was again no response

Ratan Jodharam Harchwani, Mumbai vs. Income Tax Officer War-2, Kalyan

In the result, the appeal of the assessee stands allowed on legal aspect

ITA 2650/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Sept 2025AY 2015-16

Bench: SHRI BEENA PILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 142(1)Section 144Section 147Section 148Section 148ASection 149Section 254(1)Section 69

Thane and accordingly the case was reopened by issuance of notice u/s. 148 of the Act. Subsequently the case was assigned to National Faceless Assessment Centre, however due to non-availability of digital footprint, the NeFAC could not complete the assessment and has been re-assigned to the office