← All Phrases

“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

Rakesh Kumar, Jagadhri vs. The Principal Commissioner of Income Tax, Panchkula

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

ITA 456/CHANDI/2024[2015-16 ]Status: DisposedITAT Chandigarh11 Feb 2026

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

Ashok Kumar Thakral, Jagadhri vs. Principal Commissioner of Income Tax, Panchkula

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

ITA 455/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Feb 2026AY 2015-16

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

Kartar Singh, Fatehabad vs. Pr. Commissioner of Income Tax, Rohtak

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

ITA 335/CHANDI/2023[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

Sh. Ram Lal, Fatehabad vs. Pr.CIT, Rohtak

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

ITA 332/CHANDI/2023[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

Bimla Devi, Jagadhri vs. Pr.CIT, Rohtak

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

ITA 328/CHANDI/2023[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

Paramjit Singh, Sirsa vs. Pr.CIT, Rohtak

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

ITA 327/CHANDI/2023[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

Inder Kaur, Sirsa vs. Pr.CIT, Rohtak

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

ITA 326/CHANDI/2023[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

Sh. Amarjeet Singh, Sirsa vs. Pr.CIT, Rohtak

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

ITA 325/CHANDI/2023[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

Sh. Gurdeep Singh Mahal, Sirsa vs. Pr.CIT, Rohtak

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

ITA 233/CHANDI/2023[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

Sh. Devender Kumar, Yamuna Nagar vs. ITO, Ward -1, Yamuna Nagar

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

ITA 192/CHANDI/2023[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

Sh. Baljinder Singh, Chandigarh vs. Pr.CIT, Chandigarh -1, Chandigarh

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

ITA 167/CHANDI/2023[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

Income Tax Officer-16(3)(1), Mumbai vs. Rafeeq Peermohideen, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 7702/MUM/2025[2018]Status: DisposedITAT Mumbai10 Feb 2026

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

Section 143(3)Section 144Section 145(3)Section 250Section 268ASection 44ASection 69

filed on 11/09/2018 declaring total income of Rs. 19,06,470/-. The case was selected for scrutiny under the Faceless Assessment Scheme to verify specific information pointing to tax evasion. 3. During the year, the assessee purchased a residential property for Rs. 2,38,25,000/- inclusive of stamp duty

Abhimanyu Gupta, Patiala vs. Dy. Commissioner of Income Tax, Circle-Patiala, Patiala

In the result, the appeal of the assessee is allowed

ITA 979/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh09 Feb 2026AY 2018-19

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

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 115BSection 144BSection 147Section 148Section 153CSection 69

raised regarding jurisdiction. It was contended that the reassessment proceedings were initiated and completed by the Jurisdictional Assessing Officer (JAO), whereas under the Faceless Assessment Scheme, such powers vested only with the Faceless Assessing Officer (FAO). In this regard, reliance was placed on the decision of this Bench in Vikas ... with the CBDT Notification dated 29.03.2022. 8.2 The reassessment proceedings have thus been initiated by an authority not vested with jurisdiction under the Faceless Assessment Scheme. This issue stands conclusively settled by the judgments of the Hon’ble Punjab & Haryana High Court in Jatinder Singh Bhangu and Jasjit Singh

Deputy Commissioner of Income Tax, Circle-3(3)(1), Mumbai vs. Zoetis India Limited, Mumbai

ITA 5984/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19

Bench: BEFORESHRI PAWAN SINGH (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Revenue by
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 35D

COVID-19. Appellant has also contended that the AO has failed to follow the procedure laid down for the assessment under the Faceless Assessment Scheme, 2019 and has also not followed the principles of natural justice while passing the assessment order without providing opportunity of being heard. The appellant

Supriya Roy, Agartala vs. ITO, Ward-1, Agartala

ITA 101/GTY/2025[2018-19]Status: DisposedITAT Guwahati03 Feb 2026AY 2018-19

Bench: Shri George Mathan, Jm & Shri Laxmi Prasad Sahu, Am (Through : Virtual Hearing) आयकर अपील सं./Ita No.101/Gty/2025 (निर्धारण वर्ष / Assessment Year 2018-2019) Vs. Ito Ward-1, Agartala Supriya Roy, Ram Thakur Trading, Central Road, Agartala, Tripura-799001 Pan No.: Acbpr 7501 G (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से / Assessee By : Shri Sanjay Mody, Ar राजस्व की ओर से /Revenue By : Shri Santosh Karnani, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/02/2026 घोषणा की तारीख/Date Of Pronouncement 03/02/2026 आदेश / Order Per George Mathan, Jm: This Is An Appeal Filed By The Assessee Against The Order Of The Id. Addl./Jcit(A)-2, Chennai, Dated 13.12.2023 For The Assessment Year 2018-2019. 2. At The Time Of Hearing The Ld.Ar Drew Our Attention To Pages 9 To 16 Of The Paper Book Which Was Copy Of The Written Submission Filed. The Same Reads As Follows:- 2

For Appellant: Shri Sanjay Mody, ARFor Respondent: Shri Santosh Karnani, Sr. DR
Section 133ASection 143(3)Section 69A

therefore, the variation made in the impugned order is in gross violation of section 144B and untenable. Page 7 of 8 That the Faceless Assessment Scheme has been prescribed by section 144B of the Act. That a perusal of clauses (xiv) and (xvib) of section 144B(1) and clause

Punam Devi, Munger vs. A.O., NFAC, Munger

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

ITA 515/PAT/2025[2015-16]Status: DisposedITAT Patna30 Jan 2026AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 148ASection 151ASection 250

spite of the fact that the Assessment Order was not physically served upon the appellant in terms of requirements of Rule 10 of Faceless Assessment Scheme, 2019 even when all the notices served on the e-filing account of the appellant had remained non complied and no real time alert ... Notices U/s 148A and Order was passed by the JAO in violation of Sec.151A as against the requirement of the same under the Faceless Assessment Scheme- the Consequent Assessment Order itself is void ab initio and fit to be struck down.” ITA No.: 515/PAT/2025 Assessment Year: 2015-16 Punam Devi

Nalluru Constructions, Vijayawada vs. Income Tax Officer, Circle-1(1), Vijayawada

In the result, appeal of the Assessee is allowed

ITA 646/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam30 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.646/Viz./2025 Assessment Year 2015-2016 Nalluru Constructions, The Income Tax Officer, Vijayawada–520 010. Circle-1(1), Andhra Pradesh. Vijayawada. Vs. State Of Andhra Pradesh Pan Aaifn5778N (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 27.01.2026 घोषणा की तारीख/Pronouncement: 30.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250

u/secs.148(b), 148A(d) and 148 of the Act dated 16.03.2022, 03.04.2022 and 03.04.2022 respectively, are without following the procedure as per National Faceless Assessment Scheme introduced by the Finance Act, 2021 and therefore, the notice issued by the Assessing Officer u/sec.148 of the Act is not valid. He submitted ... Vijayawada u/sec.148 of the Act dated 03.04.2022 and consequent re-assessment order are invalid because the procedure as per the National Faceless Assessment Scheme u/sec.151A of the Act has not been followed and, therefore, the same is required to be set-aside. In support of this 6 ITA.No.646/Viz./2025

Income Tax Officer, Ward-8(1), Hyderabad vs. Dagumati Swathi, Hyderabad

In the result, the appeal filed by the revenue being devoid and bereft of any substance is dismissed in terms of our aforesaid observations

ITA 1638/HYD/2025[2013-14]Status: DisposedITAT Hyderabad30 Jan 2026AY 2013-14

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 13Section 142(1)Section 144Section 147Section 148Section 148ASection 149(1)(b)Section 151A

DAGUMATI SWATHI crucial question here is whether such notices could have been issued by the Jurisdictional AO after the Faceless Assessment Scheme came into effect On this jurisdictional point, guidance is available from the decision of the Hon'ble Telangana High Court in Kankanala Ravindra Reddy v. Income-tax Officer

Ankit Jain, Hyderabad vs. DCIT., Central Circle -1(2), Hyderabad

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1545/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Jan 2026AY 2020-21

Bench: Us:

Section 115BSection 143(3)Section 147Section 148Section 148ASection 292CSection 69

ORDER Subject:- Order under section 119 of the Income-tax Act, 1961 (the Act) providing exclusions to section 144B of the Act. The Faceless Assessment Scheme, 2019 (the Scheme) has been incorporated in the Act vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section

Ankit Jain, Hyderabad vs. ACIT., Central Circle - 1(2), Hyderabad

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1544/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jan 2026AY 2019-20

Bench: Us:

Section 115BSection 143(3)Section 147Section 148Section 148ASection 292CSection 69

ORDER Subject:- Order under section 119 of the Income-tax Act, 1961 (the Act) providing exclusions to section 144B of the Act. The Faceless Assessment Scheme, 2019 (the Scheme) has been incorporated in the Act vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section