“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

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

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

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

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

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

Rashid Hussain, Hyderabad vs. ACIT., Central Circle-1(3), Hyderabad

ITA 1322/HYD/2025[2021-22]Status: DisposedITAT Hyderabad30 Jan 2026AY 2021-22

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

Section 143(2)Section 147Section 148Section 148ASection 151ASection 250Section 37(1)

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

DCIT., Circle-3(1), Hyderabad vs. South Asian Ceramic Tiles Private Limited, Hyderabad

ITA 1228/HYD/2025[2022-23]Status: DisposedITAT Hyderabad30 Jan 2026AY 2022-23

Section 143(2)Section 143(3)Section 68Section 69

26/10/2022 declaring a loss of (Rs.18,74,49,155/-). Thereafter, the case of the assessee company was selected for complete scrutiny under the Faceless Assessment Scheme-2019 for verification of certain issues, viz., (i) that the assessee company had shown high liabilities in its balance sheet as compared

Sudhir Motiram Patil, Mumbai vs. ITO, Ward 3(2), Kalyan

In the result, the appeal by the assessee is allowed

ITA 6190/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jan 2026AY 2017-18

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalsudhir Motiram Patil C/O Hukumchand Jain, 16Th Floor, D Wing, Trade World Kamala Mills Compound, Senapati Bapat Marg, Lower Parel, Mumbai, Maharashtra - 400013 ............... Appellant Pan: Avvpp1813G V/S Income Tax Officer, Ward-3(2), Rani Mansion, Murbad Road, ……………… Respondent Kalyan, Maharashtra – 421301 Assessee By : Shri Himanshu Gandhi, Ca Revenue By : Shri Pravin Salunkhe, Sr.Dr

For Appellant: Shri Himanshu Gandhi, CAFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 115BSection 144BSection 147Section 148Section 148ASection 149(1)Section 149(1)(b)Section 151Section 151ASection 234A

assessment without considering the fact that the notice for reopening u/s 148 was issued by Jurisdictional assessing officer which is in violation of Faceless Assessment Scheme formulated under section 151A of Income Tax Act. 1961. 4. On the facts and circumstances of the case

Patel Seva Sangh, Bokaro Steel City vs. Assistant Commissioner of Income Tax (National E-Assessment Centre), Ranchi

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

ITA 486/RAN/2024[2018-2019]Status: DisposedITAT Ranchi29 Jan 2026AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Patel Seva Sangh, I.T.O., C/O-Sardar Patel Public School, Sector- Exemption, Vs. 9, Bokaro-827009 (Jharkhand) Hazaribagh. Pan No. Aabtp 2202 N Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 44ASection 56

peculiar facts and circumstances surrounding the assessment for the Assessment Year 2018-19, which was the first year of implementation of the Faceless Assessment Scheme and there was technical glitches in Income Tax portal. 2. That Ld. Commissioner Appeal Tax erred in confirming addition made by The Learned Assessing Officer

Bansilal Ramnath Agarwal Charitable Trust, Pune vs. CIT (Exemption), Pune

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

ITA 1357/PUN/2025[2020-21]Status: DisposedITAT Pune28 Jan 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 11Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 263

issued and served on the assessee. Notices u/s 142(1) of the Act were issued from time to time through Faceless assessment scheme in response to which the assessee filed the requisite details. The Assessing Officer completed the assessment on 20.09.2022 determining the total income of the assessee

Income Tax Officer, Ward-1, Nizamabad vs. Bharat Thakker Kalpana, Nizamabad

In the result, appeal of the Revenue is dismissed

ITA 1456/HYD/2025[2017-18]Status: DisposedITAT Hyderabad28 Jan 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1456/Hyd/2025 Assessment Year 2017-2018 The Income Tax Officer, Bharat Thakker Kalpana Ward-1, Nizamabad – 503 001. Vs. Nizamabad. Pan Afkpt4232Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: -None- राज" व "ारा /Revenue By: Ms P Sumitha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13.01.2026 घोषणा की तारीख/Pronouncement: 28.01.2026 आदेश/Order

For Appellant: -None-For Respondent: MS P Sumitha, Sr. AR

Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 151A

Assessing Officer [in short “JAO”] u/sec.148 of the Income Tax Act [in short "the Act"], 1961 was held as invalid without following the Faceless Assessment Scheme and provisions of sec.151A of the Act. 5. The learned DR has relied upon the Orders of the Assessing Officer and submitted that ... sec.148 of the Act instead of Faceless Assessment Officer [ in short 5 ITA.No.1456/Hyd./2025 “FAO” ] as per the National Faceless Assessment Scheme. The learned CIT(A) allowed the appeal of the assessee by observing that issuance of notice u/sec.148 in faceless manner is mandatory and therefore, treated the notice

Vasuki Katakam, Kurnool vs. ITO., Ward-1, Kurnool

ITA 1327/HYD/2025[2015-16]Status: DisposedITAT Hyderabad28 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.1327/Hyd/2025

For Appellant: CA Hari AgarwalFor Respondent: MS P Sumitha, Sr. AR

Section 139(1)Section 148Section 148ASection 149(1)(b)Section 151ASection 64Section 69A

dated 01.04.2022 is not valid and consequently, the re-assessment order on the ground that the procedure as per the National Faceless Assessment Scheme has not been followed and, therefore, the same is bad in law and liable to be set-aside. In support of his contention, the learned Authorised ... notice u/sec.148 for reopening of the assessment were issued by the Jurisdictional Assessing Officer, without following the procedure as per the National Faceless Assessment Scheme prescribed u/sec.144B read with Section 151A of the Act. An identical issue has been considered by this Bench of Hyderabad Tribunal in the case

Prakash Reddy Vatti, Hyderabad vs. ITO, Ward-11(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1806/HYD/2025[2015-16]Status: DisposedITAT Hyderabad23 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1806/Hyd/2025 Assessment Year 2015-2016 Vatti Prakash Reddy, The Income Tax Officer, Hyderabad – 500 018. Ward-11(1), Hyderabad. Vs. Telangana. Pin – 500 017. Pan Aaspv8120C Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca A Vamseedhar राज" व "ारा /Revenue By: Ms P Sumitha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 15.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/Order

For Appellant: CA A VamseedharFor Respondent: MS P Sumitha, Sr. AR

Section 115BSection 144B(7)(vii)Section 148Section 148ASection 149(1)(b)Section 151Section 151ASection 250(6)Section 69A

u/sec.148 of the Act by the Jurisdictional Assessing Officer [in short “JAO”] without following the procedure as per National 15 ITA.No.1806/Hyd./2025 Faceless Assessment Scheme introduced by the Finance Act, 2021 is not valid. 8. The learned Authorised Representative of the Assessee has submitted that the notice issued ... Hyderabad u/sec.148 of the Act dated 27.04.2022 and consequently, the re-assessment order on the ground that the procedure as per the National Faceless Assessment Scheme has not been followed and, therefore, the same is bad in law and requires to be set-aside. In support of this contention

Mahratta Chamber of Commerce, Industries and Agriculture, Pune vs. CIT(A), NFAC, Delhi

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

ITA 347/PUN/2025[2021-22]Status: DisposedITAT Pune21 Jan 2026AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amol Khairnar

Section 11Section 12Section 143(2)Section 144Section 25Section 270A

order was not available (c) the assessment order was uploaded on 28.06.2023. In this case, the assessment proceedings were completed under the FAS faceless assessment scheme and the assessment order was digitally signed by the AO on 22.12.2023. The appellant has not furnished any evidence regarding its claim that assessment

DCIT, Delhi vs. Ramakrishna Electro Components Pvt. Ltd., Delhi

In the result, the appeal of the Revenue is partly allowed

ITA 2744/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Jan 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla[Assessment Year:2017-18] Dcit, Ramakrishna Electro Components Room No.221, 2Nd Floor, C.R Pvt. Ltd., B-79, Basement, Building, I.P. Estate, Vs Ground, 1St & 3Rd Floor, New Delhi-110002 Wazirpur Industrial Area, Wazir Pur Iii, North West Delhi, Delhi-110052 Pan Aabcr7886H Appellant Respondent Cross Objection No.81/Del/2024 [In Ita No.2744/Del/2024] [Assessment Year:2017-18] Ramakrishna Electro Dcit, Room No.221, 2Nd Floor, C.R Components Pvt. Ltd. B-79, Basement, Ground, Vs Building, I.P. Estate, 1St & 3Rd Floor, Wazirpur New Delhi-110002 Industrial Area, Wazir Pur Iii, North West Delhi, Delhi-110052 Pan Aalca5543N Appellant Respondent Revenue By Ms. Pooja Swaroop, Cit(Dr) Assessee By Shri Satyajeet Goel, Advocate & Shri Rajat Garg, Ca Date Of Hearing 14.01.2026 Date Of Pronouncement 21.01.2026 Co No.81/Del/2024 Order Per Amitabh Shukla, Am

Section 115BSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

same has been passed in total disregard to the Standard Operating Procedure issued by the CBDT under the Faceless Assessment Scheme, 2019. Page 5 of 7 CO No.81/Del/2024 1.2 That the issuance of final show-cause notice / draft assessment order being a mandatory requirement before passing of the final Assessment

Lalitha Kuchibhatla, Chittoor vs. ITO, Ward-1(1), Tirupati

In the result, the appeal of the assessee is allowed in terms of our above observation

ITA 1543/HYD/2025[2016-17]Status: DisposedITAT Hyderabad16 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1543/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Lalitha Kuchibhatla Vs. Income Tax Officer Chittoor Ward 1(1) Pan:Axdpk2304D Tirupati (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S. Sandhya राज" व "ारा/Revenue By: Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 08/01/2026 घोषणा की तारीख/Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Smt. Lalitha Kuchibhatla (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 26.08.2025 For The A.Y 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Advocate S. SandhyaFor Respondent: Shri Madhukar AVES, Sr. DR

Section 144BSection 145Section 147Section 148Section 148ASection 151A(1)

notice to be issued under section 148 of the Act on or after 29.03.2022 shall be in accordance with the Faceless Assessment Scheme by the FAO. Hence, on perusal of the order under section 148A(d) of the Act, notice issued under section 148 of the Act and the CBDT

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1539/HYD/2025[2016-17]Status: DisposedITAT Hyderabad16 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdiaappeal In Ita Nos. Assessee Revenue A.Ys 1536 To 1539/ Hyd/2025 Sukesini Kumili, Hyderabad Pan:Ckmpk5466J Income Tax Officer Ward 15(1), Hyderabad 2015-16 & 2016-17 निर्धारिती द्वारा /Assessee By: Advocate Shri S. Rama Rao राजस्व द्वारा / Revenue By:: || Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: | 07/01/2016 घोषणा की तारीख / Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Four Appeals Are Filed By Smt. Sukesini Kumili ("The Assessee") Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) For The A.Ys 2015-16 & 2016-17, All Dated 16.07.2025. Since Inter-Related Issues Are Involved In All These Four Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Advocate Shri S. Rama Rao

Section 115BSection 144Section 147Section 148Section 148ASection 149Section 151A(1)Section 153

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1538/HYD/2025[2016-17]Status: DisposedITAT Hyderabad16 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Ys Nos. 1536 To 1539/ Sukesini Kumili, Income Tax Officer 2015-16 & Hyd/2025 Hyderabad Ward 15(1),Hyderabad 2016-17 Pan:Ckmpk5466J िनधा""रती "ारा/Assessee By: Advocate Shri S. Rama Rao राज" व "ारा/Revenue By:: Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 07/01/2016 घोषणा की तारीख/Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Four Appeals Are Filed By Smt. Sukesini Kumili (“The Assessee”) Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) For The A.Ys 2015-16 & 2016-17, All Dated 16.07.2025. Since Inter-Related Issues Are Involved In All These Four Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Advocate Shri S. Rama RaoFor Respondent: : Shri Madhukar AVES, Sr. DR

Section 144Section 147Section 148Section 148ASection 151A(1)

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1537/HYD/2025[2015-16]Status: DisposedITAT Hyderabad16 Jan 2026AY 2015-16

For Appellant: Advocate Shri S. Rama RaoFor Respondent: : Shri Madhukar AVES, Sr. DR

Section 144Section 147Section 148Section 148ASection 151A(1)

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1536/HYD/2025[2015-16]Status: DisposedITAT Hyderabad16 Jan 2026AY 2015-16

For Appellant: Advocate Shri S. Rama RaoFor Respondent: : Shri Madhukar AVES, Sr. DR

Section 144Section 147Section 148Section 148ASection 151A(1)

Yadiki Pacs, Anantapur vs. Income Tax Officer, Ward-1, Anantapur

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

ITA 926/HYD/2025[AY 2019-20]Status: DisposedITAT Hyderabad09 Jan 2026

Bench: the Andhra Pradesh High Court against the Order of the Chief Commissioner of Income Tax, Hyderabad rejecting the appellant's application filed u/s 119(2)(b) of the Act to condone the delay in filing the Income Tax Return for the subject AY 2019-20 is pending for disposal as on date. 7. For that the Learned Commissioner of Income Tax (Appeals) had erred in confirming the levy of interest u/s 234A of the Act in consequence to the above." 3

Section 119(2)(b)Section 139Section 147Section 148Section 148ASection 234ASection 80ASection 80P

Assessment Unit (supra) held that, the JAO does not have the power to issue notice under Section 148 after the introduction of the Faceless Assessment Scheme. 9 Yadiki PACS 11. In the present case, as per the facts available on record, the Jurisdictional Assessing Officer issued a show-cause notice

Balguri Rajeshwar Rao, Hyderabad vs. ITO, Ward- 11(1), Hyderabad

ITA 1728/HYD/2025[2016-17]Status: DisposedITAT Hyderabad07 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.1728/Hyd/2025

For Appellant: T Chaitanya Kumar, AdvocateFor Respondent: Helen Ruby Jesindha, Sr. AR

Section 133(6)Section 142(1)Section 147Section 148Section 148ASection 250Section 69A

dated 27.03.2023 is not valid and consequently, the re-assessment order on the ground that the procedure as per the National Faceless Assessment Scheme has not been followed and, therefore, the same is bad in law and liable to be set-aside. In support of this contention, the learned Authorised ... notice u/sec.148 for reopening of the assessment were issued by the Jurisdictional Assessing Officer, without following the procedure as per the National Faceless Assessment Scheme prescribed u/sec.144B read with Section 151A of the Act. An identical issue has been considered by this Bench of Hyderabad Tribunal in the case

Primary Agricultural Co Op Credit Society Limited Minarpally, Minarpally Village vs. Income Tax Officer, Ward-1, Nizamabad

ITA 140/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad07 Jan 2026AY 2016-2017

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.140/Hyd/2025 (निर्धारण वर्ष/Assessment Year: 2016-17) Primary Agricultural Vs. Income Tax Officer Cooperative Credit Society Ward 1 Ltd Minarpally, Minarpally Minarpally, Nizamabad Pan:Aabap7760J (Respondent) (Appellant) निर्धारिती द्वारा / Assessee By: C.A Akshay Surana राजस्व द्वारा / Revenue By:: Smt. Helen Ruby Jesindha, Sr. Dr सुनवाई की तारीख / Date Of Hearing: 22/12/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Primary Agricultural Cooperative Credit Society Ltd Minarpally (“The Assessee"), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 05.11.2024 For The A.Y, 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal: Page 1 Of 18

For Appellant: C.A Akshay Surana

Section 147Section 148Section 148ASection 80P

No.ITBA/AST/S/148_1/2022-23/1051127473(1) are passed/issued by the Jurisdictional Assessing Officer instead of Faceless Assessing Officer (“FAO”), which is contrary to the scheme of Faceless Assessment Scheme, 2022 issued vide CBDT Notification No. 18/2022 dated 29.03.2022, and thus all the proceedings emanating from such invalid notice and order are void ab initio ... notice to be issued under section 148 of the Act on or after 29.03.2022 shall be in accordance with the Faceless Assessment Scheme by the FAO. Hence, on perusal of the order under section 148A(d) of the Act, notice issued under section 148 of the Act and the CBDT

Syntel Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 11(2)(2), Mumbai

Accordingly, Ground No. 3 & 4 raised by the Assessee is allowed for statistical purposes

ITA 6863/MUM/2025[2018-19]Status: DisposedITAT Mumbai01 Jan 2026AY 2018-19

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI JAGADISH (Accountant Member)

For Appellant: Shri Ketan Ved &For Respondent: Shri Arun Kanti Datta

Section 115JSection 143(3)Section 144BSection 234CSection 37

Income Tax/ Income-tax Officer, National Faceless Assessment Centre, Delhi without issuing a mandatory show cause notice as required under the National Faceless Assessment Scheme, 2019. Addition of Rs.33,83,80,861 under normal provisions of the Act. 3. The learned CIT(A) erred in confirming the addition of Rs.33

Pooja Prabhakar, Chennai vs. Income Tax Officer, Non Corporate Ward 15(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3049/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Dec 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Mr. R. Venkataraman, FCA &For Respondent: Shri. ARV Sreenivasan, CIT

Section 144Section 147Section 148Section 148ASection 151ASection 69Section 69ASection 69C

Officer, Non Corporate Ward 15(1), Chennai [“JAO’] is in violation of the provisions of Section 151A of the Act and the faceless assessment scheme notified by the Central Government, hence the same is bad in law and consequently the impugned assessment order dated 03.03.2023 framed ... Officer, Non Corporate Ward 15(1), Chennai [“JAO’] is in violation of the provisions of Section 151A of the Act and the faceless assessment scheme notified by the Central Government, hence the same is bad in law and consequently the impugned assessment order dated 03.03.2023 framed