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“faceless assessment scheme”

Assessment ProceduresSection 144BSection 144B332 judgments

The decision most relied on for faceless assessment scheme is Kankanala Ravindra Reddy v. ITO (156 Taxmann.com 178), cited in 213 judgments on BharatTax.

Leading authorities on faceless assessment scheme

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.

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.

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.

Sri Venkataramana Reddy v. DCIT
468 ITR 181 · 2024 · High Court
49
citing judgments

Notices under section 148 of the Income-tax Act, for international taxation charges, must be issued in a faceless manner, applying the provisions of section 144B and section 151A, in accordance with the notified scheme.

Everest Kanto Cylinder Ltd. v. DCIT/ACIT
164 Taxmann.com 608 · 2024 · High Court
24
citing judgments

Orders under section 148A(d) are subject to appeal and the Supreme Court has upheld High Court decisions that considered them appealable. The dismissal of SLPs by the Supreme Court in related cases indicates a settled position on this matter.

Patel v. Income-tax Officer
164 Taxmann.com 659 · 2024 · High Court
13
citing judgments

A notice under section 148, issued by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO), is invalid and must be quashed as per the faceless assessment scheme under section 151A.

Judgments citing faceless assessment scheme

Mahesh Prakash Bende, Mumbai vs. Income Tax Officer Circle 27(2), Mumbai

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

ITA 8028/MUM/2025[2015-16]Status: DisposedITAT Mumbai20 Mar 2026AY 2015-16

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarmahesh Prakash Ito Circle - 27(2), Bende 4Th Floor, Tower No. 6, 302, 3Rd Floor, Prithvi Vs. It Office, Vashi Park, Sector-30, Vashi Railway Station Navi Mumbai-400 075 Building, Navi Mubmai – 400 703 Pan/Gir No. Alnpb2531M (Applicant) (Respondent) Assessee By Shri Devendra Jain, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 25.02.2026 Date Of Pronouncement 20.03.2026

Section 142(1)Section 144Section 144BSection 147Section 148Section 151Section 249Section 249(3)Section 250

Subsequently, notices under section 142(1) were issued calling for details. The case was transferred to the National Faceless Assessment Centre under the Faceless Assessment Scheme, 2019. Despite service of notices, including through the Verification Unit, no response was received from the assessee. Thereafter, a final opportunity was granted

Amazon Smart Commerce Solutions Private Limited, Delhi vs. Principal Commissioner of Income Tax, Delhi-1, Delhi

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT

Income Tax Officer, Coimbatore vs. Sivakumar Sathyapriya, Coimbatore

ITA 4107/CHNY/2025[2017-18]Status: DisposedITAT Chennai13 Mar 2026AY 2017-18

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

Section 130Section 144Section 147Section 148Section 148ASection 151ASection 250

consistent with the legislative intent, when the powers to issue the notice u/s 148 remained intact with the JAO ever after bringing the 'Faceless Assessment Scheme'? E. Whether the CIT(A)'s decision to quash the notices issued by the JAO under Section 148 is in alignment with the provisions ... confer concurrent jurisdiction to both the Jurisdictional Assessing Officer (JAO) and the Faceless Assessing Officer (FAO) / National Faceless Assessment Centre (NFAC), and the faceless assessment scheme does not explicitly prohibit the Jurisdictional Assessing Officer from issuing such notices? M. Whether the CIT(A) is right in holding that the scheme

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

notice under section 148 of the Act and not the JAO. 7. In this regards, it is stated that in the newly introduced faceless assessment scheme w.e.f. 1-4-2021, all the assessment proceedings are required to be carried out in a faceless manner u/s 151A and a due process ... Hexaware Technologies Limited v. ACIT (WP NO.1778 OF 2023) (Bom. HC) The court held that the authority to issue reassessment notices under the faceless assessment scheme rests solely with the FAO, not the JAO. the court's decision was based on the newly introduced faceless assessment scheme, established under Section

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

notice under section 148 of the Act and not the JAO. 7. In this regards, it is stated that in the newly introduced faceless assessment scheme w.e.f. 1-4-2021, all the assessment proceedings are required to be carried out in a faceless manner u/s 151A and a due process ... Hexaware Technologies Limited v. ACIT (WP NO.1778 OF 2023) (Bom. HC) The court held that the authority to issue reassessment notices under the faceless assessment scheme rests solely with the FAO, not the JAO. the court's decision was based on the newly introduced faceless assessment scheme, established under Section

Income Tax Officer 9(1)(1), Mumbai vs. Astra Exim Pvt Ltd, Mumbai

ITA 230/MUM/2025[2016-17]Status: DisposedITAT Mumbai09 Mar 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Om Prakash Kantι.Τ.Α. Nos. 198 & 230/Mum/2025 A.Ys: 2014-15 & 2016-17 Ito Officer 9 (1)(1) Room No. 205, Aayakar Bhavan Room No. 205, M.K. Road Mumbai - 400020 (Appellant) Vs Astra Exim Pvt Ltd Unit No. 4101, 4Th Floor, Oberoi Garden Estate, С- Wing, Off Saki Vihar Road, Chandivili, Andheri (E), Mumbai - 400072 Pan: Aadca9987A (Respondent) Co. No. 108/Mum/2025 A.Y: 2014-15 Astra Exim Pvt Ltd Unit No. 4101, 4Th Floor, Oberoi Garden Estate, С- Wing, Off Saki Vihar Road, Chandivili, Andheri (E), Mumbai - 400072 Pan: Aadca9987A (Appellant) Vs Ito Officer 9 (1)(1) Room No. 205, Aayakar Bhavan Room No. 205, М.К. Road Mumbai - 400020 (Respondent) Appellant By Shri Gaurav Bansal Respondent By Shri Rajesh Kumar Yadav Cit –Dr & Shri Surendra Mohan (Sr.Dr) Date Of Hearing 16.12.2025 Date Of Pronouncement 09.03.2026 Order Astra Exim Pvt. Ltd., Mumbai Per Sandeep Gosain (Jm): The Present Appeals Have Been Filed By The Revenue & Cross Objections By The Assessee Challenging The Impugned Order Dt. 24.11.2024 Passed Under Section 250 Of The Income Tax Act, 1961 ('The Act'), By The National Faceless Appeal Centre (Nfac) / Cit(A) For The Assessment Years 2014-15 & 2016-17. 2. Since All The Issues Involved In These Appeals & Cross Objection Are Common & Identical & Belongs To One Assessee Therefore, They Have Been Clubbed, Heard Together & Consolidated Order Is Being Passed. Firstly, We Shall Take Ita No. 198/Mum/2025, A.Y 2014-15 As Lead Case & Facts Narrated Therein.

Section 144BSection 148Section 148ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT

Nimish Vivek Juvekar, Mumbai vs. ITO Ward 20(2)(1), Mumbai

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

ITA 6829/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Feb 2026AY 2015-16

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopal

For Appellant: Shri Dinesh ShahFor Respondent: Shri Leyaqat Ali Afaqui, SR. AR
Section 10(38)Section 142(1)Section 144Section 147Section 148Section 148ASection 151A

IN THE INCOME TAX APPELLATE TRIBUNAL «By BENCH MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL

Shailesh Asalraj Jain, Mumbai vs. Principal Commissioner of Income Tax, Mumbai 20, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2559/MUM/2025[2018-2019]Status: DisposedITAT Mumbai24 Feb 2026AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19

For Appellant: Mr. Devendra JainFor Respondent: 03/12/2025
Section 147Section 148ASection 263

proceeding by the JAO is however not in accordance with the proceeding by the JAO is however not in accordance with the Faceless Assessment Scheme introduced w.e.f. 13.08.2020 and Faceless Assessment Scheme introduced w.e.f. 13.08.2020 and Faceless Assessment Scheme introduced w.e.f. 13.08.2020 and therefore, the dropping of asses therefore

Linkpoint Infrastructure Private Limited, Kolkata vs. DCIT, Central Circle 1(1), Kolkata

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

ITA 1477/KOL/2025[2018-2019]Status: DisposedITAT Kolkata20 Feb 2026AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 270ASection 36(2)

total loss of ₹(-) 5,96,60,689/-. The case was selected for a limited scrutiny for the reason business loss under the Faceless Assessment Scheme, 2019. Notices u/s 143(2) and 142(1) of the Act were issued. the Assessing Officer (hereinafter referred to as Ld. 'AO') noted that

Deputy Commissioner of Income Tax-(1), Raipur vs. Rajesh Kumar Singh, Raipur

In the result, this appeal of Revenue is allowed for statistical purposes

ITA 455/RPR/2025[2022-23]Status: DisposedITAT Raipur19 Feb 2026AY 2022-23

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 455/Rpr/2025 (िनधा"रण वष" Assessment Year: 2022-23) Deputy Commissioner Of Income Tax, Vs Rajesh Kumar Singh, New Purena, Circle-1(1), Aaykar Bhawan, Ravigram, Ravigram S O, Civil Lines, Raipur, C. G., 492001. Raipur, Chhattisgarh, 492001 Pan: Ajnps2776H (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Suraj Gupta, Advocate (Virtually) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/02/2026 घोषणा की तारीख / Date Of : 19/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2022-23 Filed By The Revenue Is Directed Against The Order Dated 13.05.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri Suraj Gupta, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 250Section 69C

from these parties to contradict the report of Verification Unit. She contended that the Ld. AO had followed proper procedure of investigation/enquiry/verification under Faceless Assessment Scheme. The Ld. Sr. DR drew our attention to the Standard Operating Procedure (SOP) for Assessment Unit (AU), Verification Unit (VU), Technical Unit ... available on the record. We have taken note of the above highlighted portion of impugned order of the Ld. CIT(A). In the Faceless Assessment Scheme, the AO is not empowered to carry out physical verification as per the SOP under the Faceless Assessment provisions of section 144B

Rajkumar Pavankumar Sharma, Makarpura vs. Income Tax Officer, Ward-4(1)(7), Vadodara

In the result, the appeal of the assessee is allowed

ITA 1821/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Rajeev Kumar Goyal, ARFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 10Section 143(3)Section 147Section 17(2)(v)

reassessment, the assessee contended that the notice under section 148 of the Act was without jurisdiction and not issued in accordance with the faceless assessment scheme. The CIT(Appeals) examined the provisions of section 151A and the e-Assessment of Income Escaping Assessment Scheme, Rajkumar Pavankumar Sharma vs. ITO Asst

Jadav Jewellers Pvt. Ltd., Chennai vs. ITO, Corporate Ward-2(3), Chennai

The appeal of the assessee is allowed

ITA 2911/CHNY/2025[2013-14]Status: DisposedITAT Chennai16 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2911/Chny/2025 िनधा"रण वष" /Assessment Year: 2013-14

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 143(3)Section 144BSection 147Section 148Section 154Section 250Section 68

though the AO had not afforded an opportunity of personal hearing through video conferencing as requested by the Appellant, in contravention of the Faceless Assessment Scheme and Section 144B of the Act. 8. The Learned CIT(A) failed to appreciate that the Assessing Officer's findings were based merely

Kantilal Ranchhodbhai Nakum, Jamnagar vs. ITO Ward - 1(3), Jamnagar

In the result, appeal filed by the assessee is allowed

ITA 551/RJT/2025[2015-16]Status: DisposedITAT Rajkot13 Feb 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.551/Rjt/2025 Assessment Year: 2015-16 Kantilal Ranchhodbhai Nakum Income Tax Officer, Ward-1(3), Plot No.762, Gidc, Phase-2, बनाम/ Jamnagar, Aaykar Bhawan, Nr. Dared, Jamnagar-361 004 Vs. Chamber Of Commerce Hall, Jamnagar- Rajkot Highway, Jamnagar-361 001 "ायीलेखासं/.जीआइआरसं./ Pan/Gir No.: Aflpn 8072 P (अपीलाथ"/Appellant) (""थ"/Respondent) : िनधा"रती की ओर से/Assessee By : Shri Ravindra Manek, Ar राज" की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 17/12/2025 घोषणा की तारीख/Date Of Pronouncement : 13/02/2026 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2015-16, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals) [In Short, “Cit(A)”] Dated 29.07.2025, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer U/S 147 R.W.S. 144B Of The Act, On 12.05.2023. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “1.The Hon’Ble Cit(A) Erred In Law & On Facts In Confirming Reopening Of Assessment U/S 148 Of The Act.

For Appellant: Shri Ravindra Manek, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 144BSection 147Section 148Section 148ASection 234ASection 250Section 271(1)(c)

confirming reassessment proceedings based on notice u/s 148 issued by jurisdictional Assessing Officer (JAO) which is in contravention of mandatory provisions of faceless assessment scheme. 5. The Hon’ble CIT(A) erred in law and on facts in passing cryptic, vague, mechanical and non-speaking appellate order devoid any rationale

Anil Tuteja, Fatehabad vs. Pr. Commissioner of Income Tax, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 780/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

followed and others are to be treated as Non-Jurisdictional HCs: The Jurisdictional AO of the assessee is at Chandigarh. But as per Faceless assessment scheme, he is not permitted to issue even the foundational notice u/s 143(2). He is not permitted to interfere even slightly in the assessment

Karan Pratap Singh, Sirsa, Haryana vs. ITO, Ward-1, Sirsa, Haryana

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 761/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

followed and others are to be treated as Non-Jurisdictional HCs: The Jurisdictional AO of the assessee is at Chandigarh. But as per Faceless assessment scheme, he is not permitted to issue even the foundational notice u/s 143(2). He is not permitted to interfere even slightly in the assessment

Munish Kumar Legal Heir Late Sh Gurdeep Singh, Vill Manakpur, Yamunanagar vs. ITO, Ward 5, Yamunanagar

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 754/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

followed and others are to be treated as Non-Jurisdictional HCs: The Jurisdictional AO of the assessee is at Chandigarh. But as per Faceless assessment scheme, he is not permitted to issue even the foundational notice u/s 143(2). He is not permitted to interfere even slightly in the assessment

Madhu Grewal, Chandigarh vs. Principal Commissioner of Income Tax, Chandigarh-1, Chandigarh

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 603/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh11 Feb 2026AY 2019-20

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

followed and others are to be treated as Non-Jurisdictional HCs: The Jurisdictional AO of the assessee is at Chandigarh. But as per Faceless assessment scheme, he is not permitted to issue even the foundational notice u/s 143(2). He is not permitted to interfere even slightly in the assessment

Parveen Kumar, 229, Village Manakpur-II, Tehsil Jagadhri, Haryana vs. Prabhjot Kaur, PCIT Panchkula, Chandigarh

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 576/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

followed and others are to be treated as Non-Jurisdictional HCs: The Jurisdictional AO of the assessee is at Chandigarh. But as per Faceless assessment scheme, he is not permitted to issue even the foundational notice u/s 143(2). He is not permitted to interfere even slightly in the assessment

Maninder Jeet Singh V.P.O. Udhamgarh, Jagadhri, Haryana vs. Prabhjot Kaur, PCIT, Panchkula

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 575/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019
For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

followed and others are to be treated as Non-Jurisdictional HCs: The Jurisdictional AO of the assessee is at Chandigarh. But as per Faceless assessment scheme, he is not permitted to issue even the foundational notice u/s 143(2). He is not permitted to interfere even slightly in the assessment

Ram Niwas, Fatehabad vs. Income Tax Officer, Income Tax Office, Sirsa Road, Industrial Area, Fatehabad

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 498/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

followed and others are to be treated as Non-Jurisdictional HCs: The Jurisdictional AO of the assessee is at Chandigarh. But as per Faceless assessment scheme, he is not permitted to issue even the foundational notice u/s 143(2). He is not permitted to interfere even slightly in the assessment