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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

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

ITA 325/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Aug 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT
Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

assessment orders (except in cases assigned to central charges, International tax charges) have to be passed by National e-Assessment Centre through the Faceless Assessment Scheme, 2019. 4. The Ld.CIT(A) has erred in not appreciating the fact that since the assessment u/s 143(3) rws had to be completed ... assigned to Central Charges and International Taxation) post 13.08.2020 are mandatorily required to be completed by the National e-Assessment Centre (NeAC) under the Faceless Assessment Scheme, 2019. The order under appeal was thus procedurally flawed and passed in contravention of statutory directions. The ld.DR further contends that the ld.CIT

Deputy Commissioner of Income Tax, Chennai vs. Kag India Private Limited, Chennai

ITA 324/CHNY/2025[2017-18]Status: DisposedITAT Chennai29 Aug 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT
Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

assessment orders (except in cases assigned to central charges, International tax charges) have to be passed by National e-Assessment Centre through the Faceless Assessment Scheme, 2019. 4. The Ld.CIT(A) has erred in not appreciating the fact that since the assessment u/s 143(3) rws had to be completed ... assigned to Central Charges and International Taxation) post 13.08.2020 are mandatorily required to be completed by the National e-Assessment Centre (NeAC) under the Faceless Assessment Scheme, 2019. The order under appeal was thus procedurally flawed and passed in contravention of statutory directions. The ld.DR further contends that the ld.CIT

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

ITA 323/CHNY/2025[2015-16]Status: DisposedITAT Chennai29 Aug 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT
Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

assessment orders (except in cases assigned to central charges, International tax charges) have to be passed by National e-Assessment Centre through the Faceless Assessment Scheme, 2019. 4. The Ld.CIT(A) has erred in not appreciating the fact that since the assessment u/s 143(3) rws had to be completed ... assigned to Central Charges and International Taxation) post 13.08.2020 are mandatorily required to be completed by the National e-Assessment Centre (NeAC) under the Faceless Assessment Scheme, 2019. The order under appeal was thus procedurally flawed and passed in contravention of statutory directions. The ld.DR further contends that the ld.CIT

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai, Tamilnadu

ITA 322/CHNY/2025[2014-15]Status: DisposedITAT Chennai29 Aug 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT
Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

assessment orders (except in cases assigned to central charges, International tax charges) have to be passed by National e-Assessment Centre through the Faceless Assessment Scheme, 2019. 4. The Ld.CIT(A) has erred in not appreciating the fact that since the assessment u/s 143(3) rws had to be completed ... assigned to Central Charges and International Taxation) post 13.08.2020 are mandatorily required to be completed by the National e-Assessment Centre (NeAC) under the Faceless Assessment Scheme, 2019. The order under appeal was thus procedurally flawed and passed in contravention of statutory directions. The ld.DR further contends that the ld.CIT

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Kag India Private Limited, Chennai

ITA 321/CHNY/2025[2019-20]Status: DisposedITAT Chennai29 Aug 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

For Appellant: Mr.Bipin C.N, CIT
Section 139(1)Section 142(1)Section 143(2)Section 144ASection 153A

assessment orders (except in cases assigned to central charges, International tax charges) have to be passed by National e-Assessment Centre through the Faceless Assessment Scheme, 2019. 4. The Ld.CIT(A) has erred in not appreciating the fact that since the assessment u/s 143(3) rws had to be completed ... assigned to Central Charges and International Taxation) post 13.08.2020 are mandatorily required to be completed by the National e-Assessment Centre (NeAC) under the Faceless Assessment Scheme, 2019. The order under appeal was thus procedurally flawed and passed in contravention of statutory directions. The ld.DR further contends that the ld.CIT

Gaurav Logistics, Chennai vs. ITO, Ncw-4(3), Chennai

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

ITA 1111/CHNY/2025[2015-16]Status: DisposedITAT Chennai29 Aug 2025AY 2015-16

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita No.:1111/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Gaurav Logistics, Income Tax Officer 32, Gaurav Vara, New Avadi Road, Vs. Non Corporate Ward 4(3), Chennai 600 010. Chennai. [Pan: Aaffg-1902-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 29.08.2025 आदेश/ O R D E R Per George George K: This Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) Delhi Dated 14.02.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) For The Assessment Year 2015-16. 2. At The Very Outset, We Notice That The Ld. Counsel For The Assessee Filed A Memorandum Of Addition Grounds Of Appeal Challenging The Validity Of The Assumption Of Jurisdiction For Issuance Of Notice Under Section 148 Of Gaurav Logistics

For Appellant: Shri Hithesh, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 148Section 250

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

Brahtakar Krishi Sakh Sahakari Samiti Maryadit, Sahajpur vs. Income Tax Officer Ward 1(2), Jabalpur

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

attached a computation of income and a copy of its bank statement for perusal. After the case was transferred to the Faceless Assessing Officer, the ld. AO records that three more notices under section 142(1) were issued to the assessee, but none of A.Ys ... assessee was a primary agricultural credit society that was located in a rural area and where the members were not well versed with the faceless assessment procedure or with information technology systems. As a result, they had not been aware of the fact of notices or the passing of assessment

Brahtakar Krishi Sakh Sahakari Samiti Maryadit, Sahajpur vs. Income Tax Officer Ward 1(2), Jabalpur

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

attached a computation of income and a copy of its bank statement for perusal. After the case was transferred to the Faceless Assessing Officer, the ld. AO records that three more notices under section 142(1) were issued to the assessee, but none of A.Ys ... assessee was a primary agricultural credit society that was located in a rural area and where the members were not well versed with the faceless assessment procedure or with information technology systems. As a result, they had not been aware of the fact of notices or the passing of assessment

Jagannath Das Premvati Welfare Society, Jabalpur vs. ITO TDS-1, Jabalpur

In the result, the appeals are allowed for statistical purposes

ITA 91/JAB/2024[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Anil Kumar Gupta, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR
Section 201(1)Section 250

with the said order, the assessee filed appeals before the ld. CIT(A)-1, Jabalpur. Subsequently, all these appeals were migrated to the National Faceless Assessment Centre. The ld. CIT(A) records in each of his orders, that he gave five opportunities to the assessee to represent the case

Jagannath Das Premvati Welfare Society, Wright Town vs. ITO TDS-1, Jabalpur

In the result, the appeals are allowed for statistical purposes

ITA 89/JAB/2024[2011-12]Status: DisposedITAT Jabalpur28 Aug 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Anil Kumar Gupta, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR
Section 201(1)Section 250

with the said order, the assessee filed appeals before the ld. CIT(A)-1, Jabalpur. Subsequently, all these appeals were migrated to the National Faceless Assessment Centre. The ld. CIT(A) records in each of his orders, that he gave five opportunities to the assessee to represent the case

Carnet Elias Fernandes, Bhopal vs. National Faceless Appeal Centre, Delhi

Appeals are allowed for statistical purpose

ITA 472/IND/2024[2015-16]Status: DisposedITAT Indore28 Aug 2025AY 2015-16

Bench: Shri B.M. Biyani

Section 147

Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arise out of respective three assessment-orders, all dated 19.03.2022 and all passed by National Faceless Assessment Centre, Delhi [“AO”] u/s 147 r.w.s. 144B of the Page 1 of 4 Carnet Elias Fernandes ITA No. 470 to 472/Ind/2024

Carnet Elias Fernandes, Bhopal vs. National Faceless Appeal Centre, Delhi

Appeals are allowed for statistical purpose

ITA 471/IND/2024[2014-15]Status: DisposedITAT Indore28 Aug 2025AY 2014-15

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

Section 147

Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arise out of respective three assessment-orders, all dated 19.03.2022 and all passed by National Faceless Assessment Centre, Delhi [“AO”] u/s 147 r.w.s. 144B of the Page 1 of 4 Carnet Elias Fernandes ITA No. 470 to 472/Ind/2024

Carnet Elias Fernandes, Bhopal vs. National Faceless Appeal Centre, Delhi

Appeals are allowed for statistical purpose

ITA 470/IND/2024[2013-14]Status: DisposedITAT Indore28 Aug 2025AY 2013-14

Bench: Shri B.M. Biyani

Section 147

Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arise out of respective three assessment-orders, all dated 19.03.2022 and all passed by National Faceless Assessment Centre, Delhi [“AO”] u/s 147 r.w.s. 144B of the Page 1 of 4 Carnet Elias Fernandes ITA No. 470 to 472/Ind/2024

Ananda Gorakhanath Pawar, Satara vs. Assessing Officer, Ward 3, Satara

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

ITA 1796/PUN/2025[2018-19]Status: DisposedITAT Pune28 Aug 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1796/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Ananda Gorakhanath Pawar, Vs. Ito, Ward-3, Satara. At Post Ambawade, Khatav, Satara- 415506. Pan : Blhpp6081R Appellant Respondent Assessee By Shri R. C. Doshi : Revenue By : Shri Milind Debaje Date Of Hearing : 28.08.2025 Date Of Pronouncement : 28.08.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.06.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Filed The Following Grounds Of Appeal :- “1. The Learned Cit Has Erred Both On Facts & In Law In Dismissing The Appeal Of The Appellant By Refusing To Condone The Delay Of 26 Days On Grounds Of Period Of Limitation, Notwithstanding The Fact That Appellant Has Submitted The Application & Explained The Reasons For Delay.

For Respondent: Shri Milind Debaje
Section 143(2)Section 144BSection 147Section 148Section 148ASection 151ASection 184ASection 4

tenable – a) Notice u/s 148 and order u/s 148A(d) of the Act dated 30/03/2022 is issued by jurisdictional assessing officer and not by Faceless Assessment office as required by section 151A of IT Act, 1961 and CBDT scheme for faceless reassessment dated 29/03/2022. b) The Copy of the approval ... order should be quashed. Further the Appellant would like to mention that it has received intimation from NFAC that the case is selected for faceless assessment and accordingly the same will be done by NFAC refer attachment. Despite the same being transferred to NFAC, the Appellant kept on receiving notice

ACIT 7(1)(1), Mumbai vs. Longseal Machinery Pvt Ltd., Mumbai

ITA 5523/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Yadav, CIT DR
Section 143(3)

National Faceless Appeal Centre (NFAC), Delhi vide order no. ITBA/NFAC/S/250/2024-25/1067988522(1), dated 26.08.2024 passed against the assessment order by National Faceless Assessment Centre, Delhi, u/s.143(3) of the Income-tax Act (hereinafter referred to as the "Act"), dated 18.08.2021 for Assessment Year 2018-19. 2. Grounds taken by the Revenue

H. K. Infrabuild Pvt. Ltd., Delhi vs. Income Tax Officer, Ward 11(1), New Delhi

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

ITA 2678/DEL/2024[2012-13]Status: DisposedITAT Delhi28 Aug 2025AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2012-13 H.K. Infrabuild Pvt. Ltd., Vs. Income Tax Officer, 486/1, Ist Floor, Gali Rajan Kalan Ward 11(1), Kishmiri Gate, New Delhidelhi Delhi – 1100 06 Pan :Aacch7941N (Appellant) (Respondent)

Section 133(6)Section 142(1)Section 144Section 148Section 250

ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal of the assessee is against order dated 27.03.2024 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

The Bibipur Primary Agriculture Co Op Society Limited, Village Bibipur, Distt. Jind vs. Income-Tax Officer, Ward-1, Jind, Ward-

In the result, appeal of the assessee is allowed

ITA 213/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh27 Aug 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 213/Chd/2025 "नधा"रण वष" / Assessment Year: 2018-19 The Bibipur Primary Agriculture The Ito, Cooperative Society Limited, Vs Ward-1, Village – Bibipur, Po – Bibipur, Jind. Jind. "थायी लेखा सं./Pan No: Aacat7211K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Prem Rajpal, Advocate & Shri Pulak Rajpal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 11.08.2025 Date Of Pronouncement : 27.08.2025 Hybrid Hearing O R D E R

For Appellant: Shri Prem Rajpal, Advocate and Shri Pulak Rajpal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 148Section 148A(1)

Annexure P-2), issued by the Ministry of Finance. Government of India, the impugned notice could have been issued only by way of faceless assessment. 2. In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court

Shyam Chand, Kullu vs. ITO Ward Kullu, Kullu

In the result, appeal of the assessee is allowed

ITA 211/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh27 Aug 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 211/Chd/2025 "नधा"रण वष" / Assessment Year: 2015-16 Shri Shyam Chand, The Ito, C/O B-50, Lgf, South Extension-Ii Vs Ward, New Delhi. Kullu. "थायी लेखा सं./Pan No: Avbpc6625R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Shaantanu Jain, Advocate Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 12.08.2025 Date Of Pronouncement : 27.08.2025 Hybrid Hearing O R D E R

For Appellant: Shri Shaantanu Jain, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 148Section 148ASection 148A(1)

Annexure P-2), issued by the Ministry of Finance. Government of India, the impugned notice could have been issued only by way of faceless assessment. 2. In support of his afore submission, learned counsel for the petitioner places reliance on the following two judgments of this Court

Incometax Officer, Tanuku vs. Venkata Surya Durga Raju Koppisetti, Thimmarajupalem

ITA 330/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam26 Aug 2025AY 2016-17

Bench: us :

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri MN Murthy Naik
Section 147Section 271(1)(c)

Revenue has assailed the impugned order on the following grounds of appeal before us : “1. The order of the Ld CIT(A), National Faceless Assessment. Centre (NFAC) is erroneous both on facts and in law. 2 The Ld.CIT(A) failed to appreciate the fact that there is an information with ... appeal before us : 17 ITA Nos.329 and 330/Viz/2025 & C.O.36 and 37/Viz/2025 Venkata Surya Durga Raju Koppisetti “1. The order of the Ld.CIT(A), National Faceless Assessment Centre (NFAC) is erroneous both on facts and in law. The order of the Ld.CIT(A), National Faceless Assessment Centre 2. The Ld.CITIA) failed

Incometax Officer, Tanuku vs. Venkata Surya Durga Raju Koppisetti, Thimmarajupalem

ITA 329/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam26 Aug 2025AY 2016-17

Bench: us : “1. The order of the Ld. CIT(A), National Faceless Assessment Centre (NFAC) is erroneous both on facts and in law.

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri MN Murthy Naik
Section 147Section 271(1)(c)

Revenue has assailed the impugned order on the following grounds of appeal before us : “1. The order of the Ld CIT(A), National Faceless Assessment. Centre (NFAC) is erroneous both on facts and in law. 2 The Ld.CIT(A) failed to appreciate the fact that there is an information with ... appeal before us : 17 ITA Nos.329 and 330/Viz/2025 & C.O.36 and 37/Viz/2025 Venkata Surya Durga Raju Koppisetti “1. The order of the Ld.CIT(A), National Faceless Assessment Centre (NFAC) is erroneous both on facts and in law. The order of the Ld.CIT(A), National Faceless Assessment Centre 2. The Ld.CITIA) failed