“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

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

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

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

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

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

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

Teleperformance Global Services Private Limited, Mumbai vs. Additional-Joint-Deputy-Assistant Commissioner of Income Tax-Income Tax Officer, Delhi

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

ITA 1452/MUM/2024[2013-2014]Status: DisposedITAT Mumbai16 Jul 2025AY 2013-2014

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri Ritesh Misra, CIT DR

Section 142(1)Section 143(3)Section 144Section 144BSection 144C(13)Section 144C(3)Section 250Section 263

No.1451, 1452 & 1484/Mum/2024 and CO 87/Mum/2024 emanated from the orders of the Additional / Joint / Deputy / Assistant Commissioner of Income Tax / Income-tax Officer, National Faceless Assessment Centre, Delhi [in short, the “Ld. AO”] passed under section 144 read with section 263 read with section 144B of the Act, all dated

Teleperformance Global Services Private Limited, Mumbai vs. Additional-Joint-Deputy-Assistant Commissioner of Income Tax-Ncome Tax Officer, Delhi

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

ITA 1451/MUM/2024[2014-2015]Status: DisposedITAT Mumbai16 Jul 2025AY 2014-2015

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri Ritesh Misra, CIT DR

Section 142(1)Section 143(3)Section 144Section 144BSection 144C(13)Section 144C(3)Section 250Section 263

Teleperformance Global Services P. Ltd., Mumbai vs. The Pr. CIT -5, Mumbai

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

ITA 977/MUM/2021[2014-15]Status: DisposedITAT Mumbai16 Jul 2025AY 2014-15

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri Ritesh Misra, CIT DR

Section 142(1)Section 143(3)Section 144Section 144BSection 144C(13)Section 144C(3)Section 250Section 263

Prerna Realpromoters Private Limited, Shyam Nagar Jaipur vs. ITO WD 1(2) Jpr, Jaipur

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

ITA 482/JPR/2025[2013-14]Status: DisposedITAT Jaipur15 Jul 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Ms. Prabha Rana, AdvocateFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144Section 147Section 148Section 271(1)(c)

assessment years 2013-14. That order of the ld. CIT(A) arises because the assessee challenged the order of assessment passed by the National Faceless Assessment Centre [ for short AO ]as per section 147 r.w.s. 144B of the Income Tax Act, 1961 [ for short Act]. 2 PRERNA REALPROMOTERS ... heard both the parties and perused the materials available on record. Brief facts of the case are that the AO (Income Tax Department, National Faceless Assessment Centre, Delhi) while making the assessment noticed that the assessee had filed the return of income for the year under consideration declaring total income

Bklg Vendors Private Limited, Jaipur vs. ITO Ward 1(4) Jaipur, Jaipur Rajasthan

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

ITA 415/JPR/2025[2022-23]Status: DisposedITAT Jaipur15 Jul 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Deepak Sharma,CA (Thru” V.C.)For Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144Section 234BSection 68

assessment years 2022-23. That order of the ld. CIT(A) arises because the assessee challenged the order of assessee passed by the National Faceless Assessment Centre, Delhi [ for short AO ]in the matter of Section 144 r.w.s. 144B of the Income Tax Act, 1961 [ for short Act ] and thus

Satyam Rice Mill, Kaithal, Haryana vs. Income Tax Officer, Ward-1, Income Tax Office, Ambala Road, Kaithal

In the result, appeal of the assessee is allowed

ITA 194/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Jul 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 194/Chd/2025 निर्धारण वर्ष / Assessment Year: 2018-19

For Appellant: Shri Nikhil Goyal, Advocate andFor Respondent: Dr. Ranjit Kaur, Sr.DR

Section 143(1)Section 148

very outset submitted that this notice dated 06.04.2022 was issued after 29.03.2022. The notice u/s 148 ought to have been issued by the Faceless Assessment Unit and not by the jurisdictional AO. The copy of the notice has been placed at page No.26 of the Paper Book which has been ... 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

Maulik Ashokkumar Shah, Godhra vs. The ITO, Ward-1, Godhra

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

ITA 811/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Kamal Deep Singh, Sr DR

Section 144BSection 147Section 234ASection 250Section 271ASection 68

erred in law and on facts of the case in not appreciating that AO did not adhere to the prescribed procedure for faceless assessment as mandated under Section 144B of the Act. 5. The Ld. CIT(Appeal) ought to consider the Facts, records available on the face of record before

Railwaymens Cooperative Credit Society, Vadodara, Gujarat vs. Deputy Commissioner of Income Tax Circle 2(1)(1), Vadodara, Gujarat

In the result, both the appeals of the assessee are

ITA 1144/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2020-21

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri Suresh Chand Meena, Sr. D.R

Section 234BSection 270ASection 56Section 80PSection 80P(2)(a)Section 8O

Faceless Appeal Centre, Delhi (NFAC) [the CIT(A)"] erred in fact and in law in confirming the action of the learned Assessment Unit, National Faceless Assessment Centre ("the AO") in treating income of Rs.48,09,143 as income from other sources taxable u/s.56 of the Income ... Delhi (NFAC).["CIT (A)"] erred in fact and in law in confirming the disallowance of Rs.38,70,456 made by the Assessment Unit, National Faceless Assessment Centre ("the AO"). 2. The learned CIT(A) erred in fact and in law in confirming the action of the learned AO in computing

Railwaymens Cooperative Credit Society, Vadodara, Gujarat vs. Deputy Commissioner of Income Tax Circle 2(1)(1), Vadodara, Gujarat

In the result, both the appeals of the assessee are

ITA 1143/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri Suresh Chand Meena, Sr. D.R

Section 234BSection 270ASection 56Section 80PSection 80P(2)(a)Section 8O

1144/Ahd/2025 Railwaymens Cooperative Credit Society, A.Y. 2018-19 & 2020-21 and in law in confirming the action of the learned Assessment Unit, National Faceless Assessment Centre ("the AO") in treating income of Rs. 48,09,143 as income from other sources taxable u/s. 56 of the Income ... NFAC).["CIT (A)"] erred in fact and in law in confirming the disallowance of Rs. 38,70,456 made by the Assessment Unit, National Faceless Assessment Centre (‘the AO’). 2. The learned CIT(A) erred in fact and in law in confirming the action of the learned AO in computing

Malani Holdings Private Limited, Raipur vs. Income Tax Officer, Ward 4(1), Raipur

The appeal of the assessee is dismissed, in terms of our aforesaid observations

ITA 316/RPR/2025[2013-14]Status: DisposedITAT Raipur14 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 316/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14)

For Appellant: Shri Praveen Khandelwal & Praveen GoyalFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 14ASection 250Section 251(1)(a)Section 68

from the assessment order u/s 147 r.w.s. 144 r.w.s. 144B of the Act of the Act, dated 28.03.2022, passed by the Assessing Officer, National Faceless Assessment Centre, Delhi (in short “Ld. AO”). 2 Malani Holdings Private Limited vs. ITO, Ward-4(1), Raipur 2. The grounds of appeal raised ... appeal. 17. It has been found that in the best judgement cases, taxpayers remain non responsive to the letters or notices issued by the Faceless Assessing 'officer. However, they directly file the appeal to Commissioner (Appeals) against the relevant assessment order. 18. Considering the huge pendency of appeals and disputed

K Mordani Constructions Private Limited (Formerly Known As K Mordani Constructions LLP), Mumbai vs. DCIT 22(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 1737/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jul 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 1737/Mum/2025 (नििाारण वर्ा / Assessment Year :2018-19) K Mordani Constructions V/S. Additional/Joint/Deputy/ Private Limited (Formerly बिाम Assistant Commissioner Of Known As K Mordani Income Tax/Income-Tax Constructions Llp) Officer, National E- Office No. 105, 1St Floor, Assessment Centre, Delhi, Amore Commercial Dcit22(1) Premises Co-Op. Soc. Ltd., Piramal Chambers, Mumbai Junction Of 2Nd & 4Th Road Khar (West), Mumbai -400052 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalfk2128G Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri Ajay R. Singh A/W Shri Akshay Pawar राजस्व की ओर से /Revenue By: Shri Hemanshu Joshi, Sr. Dr.

For Appellant: Shri Ajay R. Singh a/w ShriFor Respondent: Shri Hemanshu Joshi, Sr. DR

Section 143(3)Section 250Section 40

RENU JAUHRI [A.M.] :- This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre [CIT(A)] dated 16.01.2025 passed u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year ... assessee has raised the following grounds of appeal: “1. The learned Commissioner of Income Tax (Appeals), National Faceless Assessment Centre (NFAC) has erred in law and facts by confirming the disallowance of Rs. 58,76,385/- made u/s. 40(a)(ia) of the Act by the learned Assessing Officer which

Vaka Ghanta Nageswararao, Guntur vs. Income Tax Officer, Ward - 1, Tenali

In the result, appeal filed by the assessee is allowed

ITA 251/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam10 Jul 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.251/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Vs. Income Tax Officer-Ward – 1 Vaka Ghanta Nageswararao 4-82-A, Gullapalli Tenali -522201 Goudapalem, Cherukapalli Mandal Andhra Pradesh Guntur – 522309 Andhra Pradesh [Pan:Afjpn4315H] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Malladi Muralidhar, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 149(1)(b)Section 250(6)Section 69ASection 80C

response, assessee filed the return of income admitting an income of Rs.2,67,690/- on 05.05.2022. The case was later transferred to the Faceless Assessment Unit and thereafter notice under section 143(2) of the Act dated 19.06.2023 and notice under section 142(1) of the Act dated ... this issue, Ld.AR placed heavy reliance on the decision of the Co-ordinate Bench in the case of Mukaesh Kumar Bhawarlal Jain v. National Faceless Assessment Centre in ITA No. 6695/MUM/2024 dated 06.06.2025 and ACIT v. Manish Financial in ITA No. 5055/MUM/2024 dated 0212.2024. Ld.AR also contested that as held

M/S K.N.S. Exports Private Limited, Lucknow vs. Income Tax Officer, NFAC, Delhi

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

ITA 14/LKW/2025[2016-17]Status: DisposedITAT Lucknow10 Jul 2025AY 2016-17

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

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR

Section 139(1)Section 147Section 148Section 250Section 69A

ACCOUNTANT MEMBER A.Y. 2016-17 M/s K.N.S. Exports Private Limited, vs. Additional/Joint/Deputy/ACIT/ M-18, Gole Market, Mahanagar, Income Tax Officer, National Lucknow-226006 (U.P.) Faceless Assessment Centre, Delhi PAN:AAACK8540L (Appellant) (Respondent) Assessee by: Sh. Shubham Rastogi, C.A. Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 30.04.2025 Date

The Garoh Co-Operative Agricultural Service Society Limited, Dharamshala, Kangra vs. Income Tax Officer, Dharamshala

In the result, both the above appeals are allowed

ITA 67/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh10 Jul 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 139(1)Section 147Section 148Section 250Section 80P

legally competent to issue notice under section 148 of the Act as the same was required to be issued by National Faceless Assessment Centre and as such the proceedings initiated are illegal, arbitrary and unjustified. 2. That the notice issued u/s 148 is barred by limitation in as much ... legally competent to issue notice under section 148 of the Act as the same was required to be issued by National Faceless Assessment Centre and as such the proceedings initiated are illegal, arbitrary and unjustified. 2. That the notice issued u/s 148 is barred by limitation in as much

The Garoh Co-Operative Agricultural Service Society Limited, Dharamshala, Kangra vs. Income Tax Officer, Ward-Dharamshala, Dharamshala

In the result, both the above appeals are allowed

ITA 66/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh10 Jul 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 139(1)Section 147Section 148Section 250Section 80P

Precision Camshafts Ltd., Solapur vs. Assessment Unit, Income Tax Department (NFAC), Solapur

In the result, appeal of the assessee is allowed

ITA 1962/PUN/2024[2020-21]Status: DisposedITAT Pune10 Jul 2025AY 2020-21

Bench: Ms. Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1962/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Precision Camshafts Ltd., V Assessment Unit, Income Tax E-102/103, Akkalkot Road, S Department (National Midc, Solapur – 413006. Faceless Assessment Center), Maharashtra. Jurisdiction Details : Pne- C(1), Range 63, Circle-1, Solapur. Pan: Aabcp1086B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 17/06/2025 Date Of Pronouncement 10/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Assessment Unit, Income Tax Department Under Section 143(3) R.W.S 144C(3) Read With Section 144B Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 25.07.2024, Emanating From Order Of Dispute Resolution Panel U/S.144C(5) Of The Act For A.Y.2020-21

Section 143(3)Section 144BSection 144C(5)Section 92(3)Section 928Section 92C

वष" / Assessment Year: 2020-21 Precision Camshafts Ltd., V Assessment Unit, Income Tax E-102/103, Akkalkot Road, s Department (National MIDC, Solapur – 413006. Faceless Assessment Center), Maharashtra. Jurisdiction Details : PNE- C(1), Range 63, Circle-1, Solapur. PAN: AABCP1086B Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil Pathak

Savita Gupta, Kota vs. ITO, Delhi

ITA 609/JPR/2025[2013-14]Status: DisposedITAT Jaipur09 Jul 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vinod Kumar Gupta, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 132Section 133(6)Section 142(1)Section 147Section 148Section 69

which was passed 2 Savita Gupta vs. ITO under section 147 r.w.s 144 of the Income Tax Act, 1961 [ for short “Act”] by National Faceless Assessment Centre, Delhi [ for short AO]. 2. In this appeal, the assessee has raised the following grounds: - “1. The Ld. CIT(A) has erred

Dr Hedgewar Smruti Rugna Seva Mandir, Hingolie, Hingoli vs. DCIT, Cir-Aurangabad, Aurangabad

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

ITA 1531/PUN/2025[2019-20]Status: DisposedITAT Pune09 Jul 2025AY 2019-20

Bench: Dr. Manish Boradआयकर अपील सं. / Ita No.1531/Pun/2025 धििाारण वर्ा / Assessment Year: 2019-2020 Vs Dcit Dr Hedgewar Smruti Rugna Seva Mandal, 01 Exemption Akola Road, Hingoli S.O Circle, Basamba, Hingoli-431513 Aurangabad Maharashtra Pan-Aabtd5118M Appellant Respondent

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Deepak Kumar

Section 139Section 147Section 148Section 151ASection 250Section 250(6)

CBDT Notification issued under section 151A of ITA, 1961, notice u/s 148 of ITA, 1961 ought to have been issued by National Faceless Assessment Center (NFAC) and not by JAO and the same has also been upheld in the pronouncement in case of Hexaware Technologies Limited v/s ACIT (Bombay

Maheshwara Reddy Venkatareddy Jonnala, Byadgi vs. Income Tax Officer, Ward-1, Haveri

ITA 944/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Santosh Magavi, CAFor Respondent: Shri Subramanian, Jt.CIT(DR)(ITAT), Bengaluru

Section 131Section 147Section 40ASection 40A(3)

Delhi (NFAC) [ld. CIT(Appeals)] dated 12.2.2025 wherein the appeal filed by the assessee on 9.5.2022 against the assessment order passed by the National Faceless Assessment Centre, Delhi [ld. AO] u/s. 147 r.w.s. Page 2 of 6 144B of the Income-tax Act, 1961 [the Act] dated 31.3.2022 was partly

Om Prakash Girgaonkar, Bijapur vs. Income Tax Officer, Ward 1 & Tps, Bijapur

ITA 943/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Jul 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Shri Prasanna, AdvocateFor Respondent: Shri Subramanian, Jt.CIT(DR)(ITAT), Bengaluru

Section 147Section 194I

assessee against the assessment order dated 29.11.2024 u/s. 147 r.w.s. 144 of the Income- tax Act, 1961 [the Act] by the National Faceless Assessment Centre, Delhi [ld. AO] was dismissed. 2. The assessee is aggrieved and has preferred this appeal raising several grounds of appeal but main grievance is that