“national faceless assessment centre”

Assessment ProceduresSection 144BSection 144B1,082 judgments

The decision most relied on for national faceless assessment centre is Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras (169 Taxmann.com 542), cited in 50 judgments on BharatTax.

Leading authorities on national faceless assessment centre

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).

Tecumseh Products India (P.) Ltd. v. DCIT

174 Taxmann.com 1203 · 2025 · High Court

citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Judgments citing national faceless assessment centre

Income Tax Officer, Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

ITA 4206/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

evidences, extracts of books of accounts etc. filed in the form of detailed ‘paperbook’ as well as assessment order dated 31.03.2022 passed by National Faceless Assessment Centre (NFAC), New Delhi u/s 147 r.w.s. 144B. In such assessment order addition of Rs.35,00,000/- was made to the returned income

Income Tax Officer, Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

ITA 4205/DEL/2025[2013]Status: DisposedITAT Delhi17 Nov 2025

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

Perur Builders Private Limited, Coimbatore vs. Deputy Commissioner of Income-Tax, Corporate Ward 1, Coimbatore

In the result, the appeal of the assessee is dismissed

ITA 635/CHNY/2025[2018-19]Status: DisposedITAT Chennai14 Nov 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. Shreyansh Kumar Kochar, C.AFor Respondent: Shri. C. Sivakumar, Addl. C.I.T

Section 144BSection 147Section 148Section 234ASection 234BSection 246ASection 69A

April 2023 under Section 246A of the Income-tax Act, 1961 (‘the Act’) preferred by the Appellant against the order passed by the National Faceless Assessment Centre, Delhi (‘Learned Assessing Officer’ or ‘Ld.AO’) on 21 March 2023 under section 147 read with section 144B of the Act. 2. The Ld.CIT

Gaurav Kumar Arya, New Delhi vs. PCIT -20, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2000/DEL/2024[2015-16]Status: DisposedITAT Delhi14 Nov 2025AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2015-16 Gaurav Kumar Arya, Vs. Pr. Commissioner Of Income 3-P, Pocket-4, Tax, Delhi-20, Kondly Gharoli-Ii, Mayur New Delhi. Vihar, Delhi-1100 96 Pan: Airpa0102C (Appellant) (Respondent)

For Appellant: S/Shri K. Sampath & V. RajkumarFor Respondent: Shri Sanjeev Kaushal, CIT (DR)

Section 142(1)Section 144BSection 147Section 148Section 263

PCIT order. More specifically in para 15 of the order, the PCIT held that the reassessment order framed by the National Faceless Assessment Centre had to be deemed to be erroneous in terms of Explanation 2(a) to Sec.263 of the Act because, according to the PCIT, the order

Bhola Prasad Yadav, Patna vs. Income Tax Officer, Ward- 4(1), Patna

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

ITA 288/PAT/2025[2017-18]Status: DisposedITAT Patna12 Nov 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 144Section 144BSection 147Section 148Section 250Section 69A

dated 27-05-2025. 2. For that the NFAC erred in confirming the assessment order passed by the National Faceless Assessment Centre, Delhi, (`the AO'), assessing the appellant under section 147 read with section 144 read with section 144B I.T.A. No.: 288/PAT/2025 Assessment Year: 2017-18 Bhola Prasad Yadav

Pawan Kumar Sharma, Noida vs. Income Tax Officer, Noida

In the result, the appeal of the assessee is allowed

ITA 5952/DEL/2024[2011-12]Status: DisposedITAT Delhi12 Nov 2025AY 2011-12

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2011-12 Pawan Kumar Sharma, Vs. Income Tax Officer, E-41, Beta-1, Greater Noida, Income Tax Departmemt. Gautam Budh Nagar, Noida Uttar Pradesh Uttar Pradesh Pan: Abrps9989C (Appellant) (Respondent)

For Appellant: Shri Neeraj Mangla, CA & PraveenFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 139Section 142(1)Section 144Section 147Section 148Section 234ASection 250Section 68

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR

Madhya Pradesh Vidyut Mandal Karmchari Paraspar Sahakari Sanstha Maryadit, Mandsaur vs. PCIT Indore-1, Indore

In the result, we reject condonation request of assessee and consequently this appeal filed

ITA 857/IND/2025[2018-19]Status: DisposedITAT Indore11 Nov 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshimadhya Pradesh Vidyut Pr. Cit-1, बनाम/ Mandal Karmchari Indore Vs. Paraspar Sahakari Sanstha Maryadit, Shop No.5 Nahar Sayyad Road, Kityani Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan:Aaaam6716A Assessee By Shri Ashok Ratnawat, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 11.11.2025

Section 142(1)Section 143(1)Section 143(2)Section 144Section 263Section 270A(2)Section 80P

PCIT”] u/s 263 of Income-tax Act, 1961 [“the Act”] which in turn arises out of assessment-order dated 07.08.2021 passed by National Faceless Assessment Centre, Delhi [“AO”] u/s 144 r.w.s. 144B of the Act for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on following grounds

Lal Chand Meena, Jaipur vs. ITO WD 5(2), Jaipur

ITA 1074/JPR/2025[2013-14]Status: DisposedITAT Jaipur11 Nov 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Anoop Bhatia, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 143(1)Section 147Section 148Section 2Section 50CSection 54F

under section 2 Lal Chand Meena 143(3) r.w.s 147 r.w.s 144B of the Income Tax Act, 1961 [ for short “Act”] passed by National Faceless Assessment Centre (NFAC), Delhi [ for short AO ]. 2. In this appeal, the assessee has raised following grounds: - “1. On facts and in the circumstances

DCIT Circle 4(2), New Delhi vs. Canon India Pvt. Ltd., New Delhi

In the result, to sum up and conclude:

ITA 1038/DEL/2023[2005-06]Status: DisposedITAT Delhi10 Nov 2025AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR

Section 10ASection 143(3)Section 254Section 92C

case for the captioned year was picked up for scrutiny assessment and consequent to appeal before this Hon'ble Tribunal, the National Faceless Assessment Centre had passed an order under section 143(3) of the Act read with Section 254 of the Act (hereinafter referred to as the impugned order

Ecoenergy Insights Ltd ( Formerly Known As Chubb Alba Control Systems P.Ltd), New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 2321/DEL/2022[2018-19]Status: DisposedITAT Delhi10 Nov 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaecoenergy Insights Ltd., Vs. Dcit, (Formerly Known As Chubb Alba Control Circle 4 (2), Systems P. Ltd.), New Delhi. Ground Floor, 18, Netaji Subhash Marg, Daryaganj, New Delhi – 110 002. (Pan :Aaaca0031C) (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao, Advocate Shri Parth, Advocate Shri Pratik Rath, Advocate Revenue By : Shri S.K. Jadhav, Cit Dr Date Of Hearing : 12.08.2025 Date Of Order : 10.11.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Preferred By The Assessees Is Directed Against The Assessment Order Dated 25.07.2022Passed By The Assessment Unit, Income Tax Department Under Section 147 Read With Section 144C(13) R.W.S. 144B Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Ay 2018-19 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act.

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri S.K. Jadhav, CIT DR

Section 143(2)Section 144C(13)Section 144C(5)Section 147Section 92C

final assessment order is invalid as the same has been passed and served upon the appellant by the AU instead of the National Faceless Assessment Centre (NFAC), in violation of statutory procedure under Section 144B(1) and Section 144B(5) of the Act. Thus, the assessment proceedings are vitiated ... section (3) of section 144B of the Act, provides the scope and role of various units under faceless assessment such as National Faceless Assessment Centre (NFAC), Regional Faceless Assessment Centres, Assessment Units (AU), Verification Units (VU), Technical Units (TU) and Review Unit (RU). The relevant role of Technical Units

Canon India Pvt. Ltd, Gurugram vs. Neac, Delhi

In the result, to sum up and conclude:

ITA 585/DEL/2021[2003-04]Status: DisposedITAT Delhi10 Nov 2025AY 2003-04

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR

Section 10ASection 143(3)Section 254Section 92C

Pcl Estates Private Limited, Mumbai vs. Income Tax Officer Ward 14(2)(1), Mumbai

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

ITA 4619/MUM/2025[2014-15]Status: DisposedITAT Mumbai07 Nov 2025AY 2014-15

Bench: Shri. Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri J.P. Bairagra & Ms. Rupa NandaFor Respondent: Shri Virabhadra Mahajan, (SR. DR.)

Section 139Section 143(3)Section 144BSection 147Section 250Section 68

relied on the order of Hon’ble Gujarat High Court in the case of Mukeshbhai Babarbhai Desai vs Income Tax Department Assessment Unit, National Faceless Assessment Centre & Anr R/Special Civil Application No.11357 of 2023, date of order 26/08/2025 wherein the Hon’ble Gujarat High Court has taken the view

DCIT, Circle 4(2), New Delhi vs. Ms Communique Marketing Solutions Pvt Ltd, New Delhi

In the result, the appeal of Revenue is dismissed and cross-objection of Assessee is allowed

ITA 4762/DEL/2024[2017-18]Status: DisposedITAT Delhi07 Nov 2025AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Deputy Commissioner Of Income Vs. Ms Commmunique Marketing Tax, Circle 4(2), Solutions (P) Ltd., 5407, Arya Samaj New Delhi. Road, Karol Bagh, New Delhi-110005 Pan :Aaccc3432F (Appellant) (Respondent)

Section 115Section 115BSection 142(1)Section 143(1)Section 143(2)Section 250Section 37Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI

Kalyani Koley, Howrah vs. CIT(A), Kolkata

Appeal of the assessee is allowed

ITA 227/KOL/2025[2013-14]Status: DisposedITAT Kolkata04 Nov 2025AY 2013-14

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 253(3)

meantime, your petitioner received an order dated November 1, 2023 passed by the Commissioner of Income Tax (Appeals) through the National Faceless Assessment Centres. The said order was sent in the electronic mail id (hereinafter referred to as "email id") of your petitioner's son Mr. Kuntal Kumar Koley ... Appeals), by the said order dated November 1, 2023, dismissed the appeal filed by your petitioner, said penalty notice was issued by the National Faceless Assessment Centre, Delhi. By the said notice dated January 2, 2025, your petitioner was required to submit reply by January 9, 2025. After receiving

Aravindhan Bharathi, Tiruchirappalli vs. ITO, Ward-1(1), Trichy

In the result, appeal filed by the assessee is allowed

ITA 2014/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Nov 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. A.G.Sudharshanan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T

Section 144BSection 147Section 148Section 148ASection 151A

both issued by the jurisdictional Assessing Officer, Income Tax Officer, Ward 1(1), Trichy. Thereafter, the assessment is completed by the National Faceless Assessment Centre, by making an addition of (a) Rs.6,04,290/- as income from short term capital gain and (b) Rs.2,94,000/- as the income ... erroneous, since it makes no difference to the validity of the reopening notice, whether it is the jurisdictional Assessing Officer or the National Faceless Assessment Centre and prayed that the appeal be dismissed. She further relied upon para 8 of the order the Hon’ble :-4-: ITA. No:2014 /Chny/2025

Mavilai Primary Agricultural Cooperative Credit Society Ltd Kv 92, Kanyakumari vs. Income Tax Officer - Ward 1, Nagercoil

ITA 2013/CHNY/2025[2018-2019]Status: DisposedITAT Chennai04 Nov 2025AY 2018-2019

For Appellant: Shri. G. Reddi Prakash, C.AFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T

Section 144BSection 147Section 148Section 148ASection 151ASection 69Section 80P

both issued by the jurisdictional Assessing Officer, Income Tax Officer, Exemption Ward, Tirunelveli. Thereafter, the assessment is completed by the National Faceless Assessment Centre, by making an addition of (a) Rs.12,05,254/- u/s.80P of the Act and (b) Rs.73,00,000/- u/s.69 of the Act. Aggrieved, the assessee preferred ... erroneous, since it makes no difference to the validity of the reopening notice, whether it is the jurisdictional Assessing Officer or the National Faceless Assessment Centre and prayed that the appeal be dismissed. She further relied upon para 8 of the order the Hon'ble jurisdictional High Court

Assistant Commissioner of Income Tax 14.1.2, Mumbai vs. Star Union Dai-Ichi Life Insurance Company Limited, Mumbai

ITA 3100/MUM/2025[2018-2019]Status: DisposedITAT Mumbai04 Nov 2025AY 2018-2019

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Bleasst. Cit 14(1)(2), Star Union Dai-Chi Life Insurance Mumbai. Company Limited, Vs. 11Th Floor, Vishwaroop I.T.Park, Plot N.34,35 & 36 Sector 30A Of Iip Vashi, Mumbai 400 703. (Appellant) (Respondent) Appellant By : Shri Arun Kanti Datta -Cit Dr Respondent By : Shri Bhupendra Karkhanis

For Appellant: Shri Arun Kanti Datta -CIT DRFor Respondent: Shri Bhupendra Karkhanis

Section 10Section 10(34)Section 115JSection 143(3)Section 14ASection 44

Justice (Retd.) C V Bhadang, President: By this appeal the Revenue is challenging the order dated 08.02.2025 passed by National Faceless Assessment Centre (hereinafter referred to as ‘CIT(A)’ ) thereby deleting the disallowance made by the Assessing Officer u/s. 14A of the Income Tax Act, 1961 (‘Act’ for short), vide

Gayatri Ankit Chona, Mumbai vs. ITO 23(1)(1), Mumbai

In the result, the appeal stands allowed for statistical

ITA 5170/MUM/2025[2018-19]Status: DisposedITAT Mumbai03 Nov 2025AY 2018-19

Bench: Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankar

For Appellant: Shri Saurabh Soparkar – Sr. Advocate(virtually appear)For Respondent: Shri Arun Kanti Datta (CIT DR)

Section 10(35)Section 133ASection 144BSection 147Section 148Section 69A

Mumbai (‘the learned JAO') under Section 148 of the Act and the re-assessment order passed by the Assessment Unit, National Faceless Assessment Centre, Income Tax Department under Section 147 read with Section 144B of the Income-tax Act, 1961 ('the Act') (hereinafter referred as ‘the re-assessment order

Uppalapadu Primary Agricultural Cooperative Society Limited, Uppalapadu, Guntur vs. Income Tax Officer, Ward-2(1), Guntur

ITA 523/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam31 Oct 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan Sआ.अपी.सं /Ita No.523/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Uppalapadu Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-2(1), Society Limited, Guntur. Uppalapadu, Guntur. Pan: Aaaau4669G (Appellant) (Respondent) िनधा"रती Shri R. Siva Rama Krishna, "ारा/Assessee By: Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Date Of 31/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Society Is Directed Against The Assessment Order Dated 25.01.2024 Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Read With Sections 144 & 144B Of The Income-Tax Act, 1961 (For Short, “The Act”) Dated 25.01.2024 For The Assessment Year 2018-19. The 2 Uppalapadu Primary Agricultural Cooperative Society Limited Vs. Ito

For Respondent: Dr. Aparna Villuri, Sr. AR

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

Guntur, is invalid for the reason that the notice has been issued by the Jurisdictional Assessing Officer instead of by the National Faceless assessment Centre is not justified in confirming the same. 4. Without prejudice to the above, the learned Commissioner of Income Tax (Appeals) is not justified in sustaining

Venus Nirman Private Limited, Lucknow vs. Income Tax Officer-1(4), Lucknow

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 317/LKW/2025[2021-22]Status: DisposedITAT Lucknow31 Oct 2025AY 2021-22

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Raghu Nath Mishra, AdvocateFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)

Section 144B

service of notice and order (6) For the purposes of faceless assessment (i) an electronic record shall b+ authenticated by (a) the National Faceless Assessment Centre b way of an electronic communication, (b) the assessment unit or verification unit of technical unit or review unit, as the case ... service of notice and order (6) For the purposes of faceless assessment (i) an electronic record shall b+ authenticated by (a) the National Faceless Assessment Centre b way of an electronic communication, (b) the assessment unit or verification unit of technical unit or review unit, as the case