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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

Transunion International Inc., Mumbai vs. Deputy Comm. of Income Tax (International Taxation)-4(1)(2), Mumbai

Appeal of the assessee is allowed

ITA 2698/MUM/2022[2017-18]Status: DisposedITAT Mumbai11 Apr 2025AY 2017-18

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri J.D. Mistry, Sr. Adv. a/w
Section 142(1)Section 143(3)Section 144CSection 47

procedure envisaged in Section 144B of the Income Tax Act. The Apex Court while upholding the view of the High Court observed that faceless assessment scheme came into being recently and therefore, the revenue ought to have been given some leverage to correct themselves and take corrective measures. The said

Kashyap Constructions & Developers, Patna vs. ACIT, Cir-4, Patna

In the result, the appeal of the assessee is allowed

ITA 716/PAT/2024[2015-16]Status: DisposedITAT Patna02 Apr 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri S .K . Tulsiyan, ARFor Respondent: Shri Rinku Singh, DR
Section 142(1)Section 144Section 144BSection 147Section 148Section 151A

## IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (Through Virtual hearing at Kolkata) ## BEFORE SHRI RAJESH KUMAR, AM AND

ACIT Circle-4(3)(1), Mumbai vs. Jmp Securities Pvt Ltd, Mumbai

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

ITA 3792/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Mar 2025AY 2017-18

Bench: Shri. Amarjit Singh, Am & Ms. Kavitha Rajagopal, Jm Acit, Circle-4(3)(1) Jmp Securities Pvt. Ltd. Aayakar Bhavan, M. K. Road, 801/806, 8Th Floor, Elite Square, 274, Churchgate, Mumbai – 400020. Vs. Perin Nariman St. Bazar Gate, Fort, Mumbai – 400001. Pan/Gir No. Aaacj8850C (Appellant) : (Respondent) C. O. No. 182/Mum/2024 (Arising Out Of Ita No. 3792/Mum/2024) (Assessment Year: 2017-18) Jmp Securities Pvt. Ltd. Acit, Circle-4(3)(1) 801/806, 8Th Floor, Elite Square, 274, Aayakar Bhavan, M. K. Road, Perin Nariman St. Bazar Gate, Fort, Vs. Churchgate, Mumbai – 400020. Mumbai – 400001. Pan/Gir No. Aaacj8850C (Appellant) : (Respondent) : Shri. Omkandalkar Assessee By Respondent By : Shri. Hemankumar Chimanlal Leuva Cit Dr. Date Of Hearing : 05.02.2025 Date Of Pronouncement : 27.03.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Revenue & Cross Objection Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short)

For Respondent: Shri. Hemankumar Chimanlal Leuva
Section 147Section 148Section 151Section 151ASection 250Section 68Section 69

under section 148 of the Act has been issued by the Jurisdictional Assessing Officer and hence, the same is in violation of the Faceless Assessment Scheme as provided under section 151A of the Act. Thus, the notice issued under section 148 of the Act is unlawful, invalid ... actions of the NFAC in upholding the validity of the notice issued under section 148 of the Act is in contravention of the Faceless Assessment Scheme as well as the law laid down by the Hon'ble Bombay High Court in Hexaware Technologies Ltd. v. ACIT

Income Tax Officer Exemption Ward, Tirupati vs. Sree Ssv Gate Society, Tirupati

In the result, appeal of the Revenue is dismissed and C

ITA 1214/HYD/2024[2016-17]Status: DisposedITAT Hyderabad07 Mar 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1214/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Income Tax Officer Vs. Sree Ssv Gate Society Exemption Ward Tirupati Tirupati Pan:Aagts4803D (Appellant) (Respondent) C.O No.1/Hyd/2025 आ.अपी.सं /Ita No.1214/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Sree Ssv Gate Society Vs. Income Tax Officer Tirupati Exemption Ward Pan:Aagts4803D Tirupati (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Srinath Sadanala, Dr सुनवाई की तारीख/Date Of Hearing: 05/03/2025 घोषणा की तारीख/Pronouncement: 07/03/2025 आदेश/Order

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri Srinath Sadanala, DR
Section 269SSection 269sSection 271DSection 274

Exemption), Vijayawada has issued a notice u/s 274 read with section 271D of the I.T. Act, 1961. Thereafter, the case was transferred to Faceless Assessment Scheme, 2019 and your case was assigned to this Assessment Unit.” 9. Thus, there is no dispute regarding the fact that this amount was received

Md Mahimud Sk, Malda vs. I.T.O., Ward - 3(1), Malda

In the result, the appeal of the assessee is allowed

ITA 2230/KOL/2024[2015-2016]Status: DisposedITAT Kolkata04 Mar 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Prabhakar Prakash Ranjan
Section 142(1)Section 144BSection 151Section 151A

22/1040949460(1). The ld. AR therefore submitted that it is evident from the above that assumption of jurisdiction to the impugned assessment under faceless assessment scheme was all prior to 29.03.2022, when the provisions of Sec. 151A of the Act had not come into operation. Thus, the assumption of jurisdiction

Md Mahimud Sk, Malda vs. I.T.O., Ward - 3(1), Malda

In the result, the appeal of the assessee is allowed

ITA 2229/KOL/2024[2017-2018]Status: DisposedITAT Kolkata04 Mar 2025AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Prabhakar Prakash Ranjan
Section 142(1)Section 144BSection 151Section 151A

22/1040949460(1). The Id. AR therefore submitted that it is evident from the above that assumption of jurisdiction to the impugned assessment under faceless assessment scheme was all prior to 29.03.2022, when the provisions of Sec. 151A of the Act had not come into operation. Thus, the assumption of jurisdiction ... Income Tax Act, 1961 Dear Taxpayer, Kindly refer to ongoing assessment proceedings in your case for A.Y. 2015-16 under Faceless Assessment Scheme, 2019, 2. We appreciate the anxiety ahd uncertainty that is facing all of.us'In the times of Covid-19. This communication is to assist you in ending

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1184/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-22
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1155/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-21
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1154/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Deputy Commissioner of Income -Tax, Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1153/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1152/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1151/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1150/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-16
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1149/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1148/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-14
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1146/AHD/2024[2021-2022]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-2022
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC (1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1145/AHD/2024[2020-2021]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-2021

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

ITA 1144/AHD/2024[2019-2020]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-2020
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

ITA 1143/AHD/2024[2018-2019]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-2019
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1142/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-2018

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

this being a search case the jurisdiction was assigned to Central charge which was not covered under the Faceless Assessment Scheme. Therefore, the proceedings were rightly initiated by the JAO in this case. Further, as rightly held by the Ld. CIT(A), the CBDT vide Notification in F No. 370153/7/2023