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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

Basavaraja Marabasappa Shirahatti, Pilli Complex Near New Bus Stand vs. Income Tax Officer, Ward - 01, Gadag

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application stands dismissed

ITA 1617/BANG/2025[2017-18]Status: DisposedITAT Bangalore06 Aug 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmeda N D S.A. No. 60/Bang/2025 (In Ita No. 1617/Bang/2025)

For Appellant: Shri Mahesh Hindi, Ld. CAFor Respondent: Advocate {Standing
Section 115BSection 250Section 69A

NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER This appeal has been preferred by the Assessee against the order dated 23/08/2024 impugned herein passed by the National Faceless Assessment Centre (NFAC), Delhi/Ld. Commissioner of Income Tax (Appeal) [in short ‘Ld. Commissioner’] u/s 250 of the Income-tax Act 1961 (in short

Alp Consulting Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Koramangla

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 1039/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Aug 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year : 2018-19

For Appellant: Shri D.N. Joshi, Ld. CAFor Respondent: Shri Balusamy N., Ld. JCIT-DR
Section 143(1)Section 143(3)Section 250

NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER This appeal has been preferred by the Assessee against the order dated 05/03/2025 impugned herein, passed by the National Faceless Assessment Centre (NFAC), Delhi/Ld. Commissioner of Income Tax (Appeal) [in short ‘Ld. Commissioner’] u/s 250 of the Income-tax Act 1961 (in short

Deputy Commissioner of Income Tax, Circle-3(1)(1), Bengaluru vs. Infosys Limited, Bengaluru

In the result, appeal filed by the assessee is partly allowed and the appeal filed by the revenue is dismissed

ITA 245/BANG/2024[2019-20]Status: DisposedITAT Bangalore06 Aug 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Sri Padam Chand Khincha – CAFor Respondent: Smt. Srinandini Das – CIT - DR
Section 1Section 10ASection 155Section 250

were issued. After considering the submissions of the assessee, submissions through video conference and also material available on record, the National Faceless Assessment Centre passed the assessment order under section 143(3) r.w.s. 144B of the Act dated 31.03.2022 assessing the total income of the assessee

Infosys Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

ITA 881/BANG/2023[2019-20]Status: DisposedITAT Bangalore06 Aug 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 1Section 10ASection 155Section 250

were issued. After considering the submissions of the assessee, submissions through video conference and also material available on record, the National Faceless Assessment Centre passed the assessment order under section 143(3) r.w.s.144B of the Act dated 31.03.2022 assessing the total income of the assessee

Excel Telesonic India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Delhi

In the result, the appeal of the assessee bearing ITA No

ITA 3572/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Aug 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Sharath RaoFor Respondent: Shri Hemanshu Joshi, SR DR
Section 139(1)Section 143(2)Section 143(3)Section 144BSection 234ASection 250Section 270ASection 36Section 36(1)(iii)Section 68

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA Nos 3572/Mum/2025 (Assessment Year: 2018-19) Excel Telesonic India Private vs Deputy Commissioner of Income- Limited, tax, National Faceless Assessment 11th Floor, The Ruby, Senapati Centre, Delhi Bapat Marg, Dadar West, Mumbai-400 0028 PAN : AACCE9168J APPELLANT RESPONDENT Assessee by : Shri Sharath Rao Respondent ... short, ‘the Act’) for Assessment Year 2018-19, date of order 26/03/2025. The impugned order emanated from the order of the National Faceless Assessment Centre, Delhi (hereinafter called ‘Ld.AO’) passed under section 143(3) read with section 144B of the Act, date of order 14/09/2021. 2 ITA 3572/Mum /2025 Excel

ITO 41(3)(1), Mumbai vs. Deepika Anil Agarwal, Mumbai

In the result the appeal filed by the revenue stands

ITA 1885/MUM/2025[2011-12]Status: DisposedITAT Mumbai06 Aug 2025AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain& Shri Girish Agrawal

Section 10(38)Section 132Section 132(4)Section 143Section 147Section 148Section 263Section 68

Abhishek Rajendrakumar Mundra ITA 3929/MUM/2024 55. ASHA HIMMAT BHADRA vs DCIT CIRCLE 32(1) ITA No. 2154/MUM/2024 56. RAJENDRA KUMAR MUNDRA (HUF) vs National Faceless Assessment Centre ITA No. 1000/MUM/2024 57. VARSHABEN LAHERIKANT BHADRA vs ITO 25(3)(1) ITA No. 1665/MUM/2024 FURTHER RELIANCE IS PLACED ON VARIOUS JUDGMENT WHERE

Mod Illva India Pvt Ltd, Delhi vs. DCIT, Circle-16(1), Delhi

In the result, the Appeal of the Assessee is partly allowed for

ITA 64/DEL/2025[2014-15]Status: DisposedITAT Delhi06 Aug 2025AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.Mod Illva India Private Vs. Assessing Officer Limited(Through Director- Dcit Circle, 16(1) Sh. Sanjay Kumar Garg), National Faceless Assessment 1513, Modi Tower, 98, Centre , Nehru Place, New Delhi Delhi Pan: Aagcm0570N Appellant Respondent Assessee By Sh. C. S. Gupta, Adv Revenue By Sh. Jitender Singh, Cit, Dr Date Of Hearing 10/07/2025 Date Of Pronouncement 06/08/2025 Order

Section 143(3)Section 144Section 147

YOGESH KUMAR U.S., JUDICIAL MEMBER Mod Illva India Private Vs. Assessing Officer Limited(through Director- DCIT Circle, 16(1) Sh. Sanjay Kumar Garg), National Faceless Assessment 1513, Modi Tower, 98, Centre , Nehru Place, New Delhi Delhi PAN: AAGCM0570N Appellant Respondent Assessee by Sh. C. S. Gupta, Adv Revenue

Jay Prabhudas Vithalani, Jamnagar vs. Principal Commissioner of Income Tax, Jamnagar

In the result, both the appeals of the same assessee (ITA No

ITA 75/RJT/2025[2021-22]Status: DisposedITAT Rajkot05 Aug 2025AY 2021-22

Bench: Dr. Arjunlal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No. 75/Rjt/2025 (निर्धारणवर्ष / Assessment Year: (2021-22) (Hybrid Hearing) Jay Prabhudas Vithlani 201, Varajresidency, 8 – Patel Colony, Gujarat-361008 Vs. The Principal Commissioner Of Income Tax, Aayakar Bhavan, Nr. Subhash Bridge, Jamnagar Rajkot Highway Gujarat-361001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv0266A (Appellant) (Respondent) आयकर अपीलसं./Ita No.74/Rjt/2025 (निर्धारणवर्ष / Assessment Year: (2021-22) Khushaboo Jaykumar Vithlani 201, Varajresidency, 8 – Patel Colony, Gujarat-361008 Vs. The Principal Commissioner Of Income Tax, Aayakar Bhavan, Lal Wadi Main Road, Kaushal Nagar, Gujarat - 361110 स्थायी लेखासं . / जी आइआरसं . / Pan/Gir.: Aefpv6723A (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri Sagar Shah, Ld. Ar : Shri Sanjay Kumar, Ld. Cit(Dr) : 19/06/2025 : 05/08/2025 आदेश / Order Per Dinesh Mohan Sinha, Jm: Captioned Two Appeals Filed By The Different Assessee, Pertaining To Assessment Year (Ay) – 2021-22, Are Directed Against The Separate Order Passed By The Principal Commissioner Of Income Tax [(In Short "Ld. Pr.Cit”] U/S. 263 Of The Act, Both Orders Dated 24.01.2025. 2. Since, These Two Appeals Filed By The Different Assessee For Same

Section 263

reflecting and highlighting the entry of the transaction with assessee's concern, Copy of GST Return." All the above submissions are duly recorded under Faceless Assessment Scheme by 4 independent Units i.e. Assessment Unit. Verification Unit, Review Units, Technical Units. The Original Assessment Order passed under Faceless Scheme ... parties and perused the material available on record, and also perused the paper book filed by the assessee. The assessment was complied under the Faceless Assessment Scheme, involving multiple independent units (Assessment, Verification, Review, and Technical). We note that during the assessment proceedings, the Ld. AR has submitted reply/details/documents

Khushboo Jaykumar Vithlani, Jamnagar vs. The Principal Commissioner of Income Tax, Jamnagar

In the result, both the appeals of the same assessee (ITA No

ITA 74/RJT/2025[2021-22]Status: DisposedITAT Rajkot05 Aug 2025AY 2021-22

Bench: Dr. Arjunlal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 75/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2021-22) (Hybrid Hearing) Jay Prabhudasvithlani Vs. The Principal Commissioner Of 201, Varajresidency, 8 – Patel Colony, Income Tax, Gujarat – 361008 Aayakar Bhavan, Nr. Subhash Bridge, Jamnagar Rajkot Highway Gujarat – 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv0266A (Appellant) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Sanjay Kumar, Ld. CIT(DR)
Section 263

reflecting and highlighting the entry of the transaction with assessee's concern, Copy of GST Return." All the above submissions are duly recorded under Faceless Assessment Scheme by 4 independent Units i.e. Assessment Unit. Verification Unit, Review Units, Technical Units. The Original Assessment Order passed under Faceless Scheme ... parties and perused the material available on record, and also perused the paper book filed by the assessee. The assessment was complied under the Faceless Assessment Scheme, involving multiple independent units (Assessment, Verification, Review, and Technical). We note that during the assessment proceedings, the Ld. AR has submitted reply/details/documents

Prakashbhai Dhirubhai Thakkar, Rajkot vs. Assistant Commissioner of Income Tax, Circle - 2(1), Rajkot

In the result, the assessee’s appeal is allowed

ITA 222/RJT/2025[2007-08]Status: DisposedITAT Rajkot05 Aug 2025AY 2007-08

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.222/Rjt/2025 "नधा"रण वष"/Assessment Year : 2007-08

For Appellant: Ms. Devina Patel, ARFor Respondent: Shri Dheeraj Kumr Gupta, Sr-DR
Section 143(1)Section 147Section 148Section 2(22)(e)Section 234ASection 250Section 271(1)(c)

Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) [in short, “Ld.CIT(A”], dated 24.02.2025, which in turn arises out of an order passed by National Faceless Assessment Centre, Delhi/Assessing Officer u/s 147 r.w.s. 254 r.w.s. 144B of the Act, on 20.09.2021. 2. The assessee has raised the following grounds of appeal

Padinjarethil Shamsudheen, Palakkad vs. ITO, Ward 2, Palakkad

ITA 358/COCH/2025[2017-18]Status: DisposedITAT Cochin05 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Revenue byFor Respondent: Date of Hearing: 13.06.2025
Section 115BSection 139(1)Section 142(1)Section 144Section 148Section 282(1)

filed by the appellant under the provisions of section 139(1) of the Income Tax Act, 1961 (the Act). The National Faceless Assessment Centre (hereinafter called "the AO"), based on the information that the appellant made cash deposit of Rs. 1,06,14,500/- during the previous year relevant

Padinjarethil Shamsudheen, Palakkad vs. ITO, Ward 2, Palakkad

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 357/COCH/2025[2016-17]Status: DisposedITAT Cochin05 Aug 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Pathmanathan K.V., AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115BSection 12A(1)(ac)Section 139(1)Section 142(1)Section 144Section 148Section 282(1)

filed by the appellant under the provisions of section 139(1) of the Income Tax Act, 1961 (the Act). The National Faceless Assessment Centre (hereinafter called "the AO"), based on the information that the appellant made cash deposit of Rs. 1,06,14,500/- during the previous year relevant

Mr. Rohit Ramesh Kapoor, Mumbai vs. ITO Ward 42(3)(2), Mumbai

In the result, grounds of appeal raised by assessee are partly allowed

ITA 2416/MUM/2025[2015-16]Status: DisposedITAT Mumbai05 Aug 2025AY 2015-16

Bench: Shri Pawan Singh, Hon’Bleand Shri Omkareshwar Chidaramr. Rohit Ramesh Kapoor Ito, Ward-42(3)(2) Mumbai S/O. Ramesh Chandra Kapoor, 301, Room No. 609, Kautilya Bhawan 3Rd Floor, Exotica Apartment, Plot Vs C-41 To C-43, G Block, Bkc No. 91, Sector 12, Vashi, Bandra (E), Mumbai – 400051. Navi Mumbai-400703. Pan: Avdpk8131E (Appellant) (Respondent ) Assessee Represented By : Shri V.D. Parmar, Advocate Shri Annavaran Kasuri, Sr. Dr Department Represented By : 07.04.2025 Date Of Institution : Date Of Conclusion Of Hearing : 05.08.2025 Date Of Pronouncement Of Order : 05.08.2025

Section 144Section 147Section 148Section 148ASection 254(1)

conducting of the proceedings u/s 148A and u/s 148 by jurisdictional AO in non-faceless manner which is contrary to Faceless Scheme of faceless assessment of the I T Act, 1961. Hence, assessment u/s 147 r.w.s. 144 is bad in law. Reliance is placed on decision of jurisdictional ... appraised about the fact that issue relating to issuance of notice under section 148 by jurisdictional assessing officer (JAO) vis-à-vis by faceless assessing officer (FAO) is now pending before Hon’ble Supreme Court. Thus, it would not be appropriate by this bench to give any decision on such

Mohan Hardasmal Tahilyani, Gandhidham vs. Incometax Officer Ward 1 Gandhidham, Gandhidham

In the result, appeal filed by the assessee is allowed

ITA 176/RJT/2025[2015-16]Status: DisposedITAT Rajkot04 Aug 2025AY 2015-16
Section 144Section 144BSection 147Section 148Section 151Section 250

Assessment Year: (2015-16) (Hybrid Hearing) Mohan Hardash Thaliyani, Plot No. 113, NU-3, Apna Nagar, Gandhidham- 370201(Gujarat) Vs. Income Tax Officer, National Faceless Assessment Centre/ Ward-1, Gandhidham, Income Tax Office, Plot No.32, Sector 3, Near IFFCO Colony, Gandhidham-370201 स्थायी लेखासं./जी आइआरसं./PAN/GIR No.: AFOPT

Om Parkash Dahiya, Chandigarh vs. Principal Commissioner of Income Tax-1, Chandigarh

The appeal stands allowed in terms of our above order

ITA 486/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh04 Aug 2025AY 2015-16

Bench: investigating officer of Enforcement Directorate, the assessee admitted to have made payment of Rs.60 Lacs in cash during FYs 2013-14 and 2014-15 which was not retracted till date. The issue was to examine the sources of payments made. The assessee made payment of Rs.45 Lacs to M/s United Engineers Construction Co. during this year. However, Ld. AO did not make any enquiry / examination with respect to sources of cash payments and genuineness and creditworthiness of alleged cash flow which

For Appellant: Sh. Parikshit Aggarwal (CA) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 142(1)Section 143(3)Section 263

framed by NFAC on 29-03-2022. 4. The Ld. Pr. CIT, while revising the order, alleged that pragmatic enquiry was not conducted by Faceless Assessment Officer (FAO) and the assessment was framed by merely accepting the returned income. As per statement given by the assessee before investigating officer

Indur Thanwerdas Dadlani, Mumbai vs. The Principal Commissioner of Income Tax PCIT, Mumbai-42, Mumbai

In the result, the appeal filed by the assessee stands allowed without any order as to cost

ITA 2476/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Aug 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankarindur Thanwerdas Dadlani Vs. Pr. Cit Flat No. 4604, The Imperial Mumbai – 42 Towers, Mp Mill Compound, Room No. 741, Aayakar Bb Nakashe Marg, Mardeo, Bhavan, Mk Road, Mumbai – 400034. Mumbai Pan/Gir No. Aacpd5262D (Applicant) (Respondent)

Section 142(1)Section 143(2)Section 263Section 57Section 74

rather all the necessary enquiries were made and based on which, best possible view was taken by the FAO. (ii) Under Faceless Assessment, approval of Range head is obtained. Therefore, there is a double check on the decision, (iii) It is a settled position of law that powers

Income Tax Officer, Ward-19(2)(2), Mumbai vs. Moradiya Gems LLP, Mumbai

ITA 6578/MUM/2024[2014-2015]Status: DisposedITAT Mumbai04 Aug 2025AY 2014-2015

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawalito, Ward – 19(2)(2) Vs. Moradia Gems Llp 503, 5Th Floor, Piramal Unit No. 2, The Jewel Chamber, Lalbaug – Mama Parmanand 400012. Marg, Opera House, Mumbai – 400004 Pan/Gir No. Aawfm5039P (Applicant) (Respondent)

Section 148Section 148ASection 149(1)Section 153ASection 153CSection 250Section 3Section 69A

case u/s 148 for escaping assessment for income of rupees 4,35,00,000. 14. Then the said case was shifted to faceless assessment scheme. Notices under section 142 (1) and 143(2) were received and they were replied to. 15. Coming to the FAO, as well

DCIT, Circle-5(1)(1), Mumbai vs. Blue Star Diamonds Pvt. Ltd., Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 1375/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Aug 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeedcit, Circle 5(1)(1), Mumbai Vs Blue Star Diamonds Pvt Ltd Ce-9010,9013, 9Th Floor, Tower-C, Room No.568, Aayakar Bhavan, M.K. Road, Mumbai- Bharat Diamond Bourse, Bkc, 400 020 Bandra (East), Mumbai-400 051 Pan: Aadcb6475E Appellant Respondent

For Appellant: Shri Nitesh Joshi & Ashwin KashinathFor Respondent: Shri Satyaprakash R. Singh, CIT DR
Section 143(3)Section 144Section 144BSection 145(3)Section 14ASection 250

short, ‘the Act’), for Assessment Year 2018-19, date of order 25/01/2024. The impugned order was emanated from the order of the National Faceless Assessment Centre, Delhi [in short, the “Ld. AO”], passed under section 143(3) read with section 144B of the Act, date of order 28/09/2021

Holy Spirit Educational Society Convent of Holy Spirit, Bangalore vs. Income-Tax Officer(Exemptions) Ward-1, Bengaluru

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

ITA 965/BANG/2023[2016-17]Status: DisposedITAT Bangalore01 Aug 2025AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

For Respondent: Shri A. Shankar, Sr
Section 11Section 13(1)(c)Section 13(3)(b)Section 142(1)Section 143(2)Section 144BSection 144B(1)(i)Section 144B(1)(iii)Section 147Section 148

Income Tax Officer (Exemptions), Ward — 1, Bengaluru and subsequent notices issued under section 142(1) of the Act by the National Faceless Assessment Centre are without jurisdiction and contrary to the provisions of section 144B(1)(i) of the Act and further there is no communication as envisaged in section

Sitaram Thrikkur Subbaraman, Thrissur vs. ITO, Ward 2(1), Thrissur

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

ITA 398/COCH/2025[2014-15]Status: DisposedITAT Cochin31 Jul 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2014-15 Sitaram Thrikkur Subbaraman .......... Appellant Xxxi 289 Lakshmi Nivas, Pushpagiri Thrissur - 680002 [Pan: Aiops8626E] Vs. The Income Tax Officer, Wd-2(1), Thrissur .......... Respondent Appellant By: Shri Jai Krishna, Advocate Respondent By: Smt. Veni Raj, Cit-Dr Date Of Hearing: 11.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Jai Krishna, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 147Section 69A

filed on 24.12.2021 declaring total income of Rs. 16,65,320/-. Against the said return of income, the assessment was completed by the National Faceless Assessment Centre (hereinafter called "the 2 Sitaram Thrikkur Subbaraman AO") vide order dated 19.03.2022 passed u/s. 147 r.w.s. 144 & 144B