← All Phrases

“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
50
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
43
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

A Menarini India Pvt. Ltd., Ahmedabad vs. The PCIT-1, Ahmedabad

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

ITA 877/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2018-19

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 143(3)Section 263Section 92C

that Section whereby by he has set aside the assessment order u/s. 143(3) r.w.s. 1448 dated 18/04/2021 passed by the Assessing Officer, National Faceless Assessment Centre, New Delhi by capriciously holding that the assessment order is erroneous and prejudicial to the interest of the revenue. 2. The learned Principal

Capri Global Advisory Services Pvt. Ltd. (Now Amalgamated With Capri Global Holdings Pvt. Ltd.), Mumbai vs. Deputy Commissioner of Income Tax, Circle - 1(1)(1), Mumbai

In the result all the appeals of the assessee are allowed

ITA 4140/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 14ASection 80G

17/04/2025 for Capri Global Advisory Services Pvt. Ltd., A.Ys. 2017–18 and 2018–19, and 21/04/2025 for A.Y. 2020– 21, passed by the National Faceless Assessment Centre (NFAC), Delhi, in connection with the assessments framed under section 143(3) of the Income Tax Act, 1961. 2. In all the assessment

Capri Global Advisory Services Pvt. Ltd. (Now Amalgamated With Capri Global Holdings Pvt. Ltd.), Mumbai vs. Deputy Commissioner of Income Tax, Circle - 1(1)(1), Mumbai

In the result all the appeals of the assessee are allowed

ITA 4139/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 14ASection 80G

17/04/2025 for Capri Global Advisory Services Pvt. Ltd., A.Ys. 2017–18 and 2018–19, and 21/04/2025 for A.Y. 2020– 21, passed by the National Faceless Assessment Centre (NFAC), Delhi, in connection with the assessments framed under section 143(3) of the Income Tax Act, 1961. 2. In all the assessment

Capri Global Advisory Services Pvt. Ltd. (Now Amalgamated With Capri Global Holdings Pvt. Ltd.), Mumbai vs. Deputy Commissioner of Income Tax, Circle - 1(1)(1), Mumbai

In the result all the appeals of the assessee are allowed

ITA 4138/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 14ASection 80G

17/04/2025 for Capri Global Advisory Services Pvt. Ltd., A.Ys. 2017–18 and 2018–19, and 21/04/2025 for A.Y. 2020– 21, passed by the National Faceless Assessment Centre (NFAC), Delhi, in connection with the assessments framed under section 143(3) of the Income Tax Act, 1961. 2. In all the assessment

Kausar Textile Private Limited, Mumbai vs. Income Tax Department, NFAC, Delhi

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

ITA 6924/MUM/2024[2018-19]Status: HeardITAT Mumbai31 Jul 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2018-19 Kausar Textile Pvt. Ltd., Ito Ward 5(2)(1), Office No. 127, 1St Floor, Paras Room No. 567, 5Th Floor, Aayakar Vs. Centre, Tata Road No. 2, Opera Bhavan, M.K. Road, House, Mumbai-400020. Mumbai-400 004. Pan No. Aadck 9465 D Appellant Respondent

For Respondent: Mr. Shashank Mehta, CA
Section 143(3)Section 145(3)

appeal without considering the request for adjournment filed by the appellant on 06.11.2024. by the appellant on 06.11.2024. 4. Ground National faceless Ground National faceless Assessment Centre (NFAC), has Assessment Centre (NFAC), has erred in rejecting books of accounts under section 145(3) of erred in rejecting books of accounts

Fresenius Kabi Oncology Ltd, New Delhi vs. ITO, Ward-9(3), New Delhi

In the result appeal of the assessee is allowed

ITA 605/DEL/2020[2015-16]Status: DisposedITAT Delhi31 Jul 2025AY 2015-16

Bench: Shri Prakash Chand Yadav & Shri Manish Agarwalfresenius Kabi Oncology Ltd. Income Tax Officer, B-310, Som Dutt Chamber, Ward-9(3), Bhikaji Cama Place, Vs. New Delhi. New Delhi-110066. Pan-Aabcd7720L (Appellant) (Respondent)

Section 143(3)Section 144CSection 92C

cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:— (i) the National Faceless Assessment Centre shall assign the case selected for the purposes of faceless assessment under this section to a specific assessment unit through an automated allocation system ... National Faceless Assessment Centre shall intimate the assessee that assessment in his case shall be completed in accordance with the procedure laid down under this section; (iii) a notice shall be served on the assessee, through the National Faceless Assessment Centre, under sub-section (2) of section 143 or under

Assistant Commissioner of Income Tax, Madurai vs. S. Rajendran, Chitharal

ITA 2904/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Jul 2025AY 2020-21

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:2903 & 2904/Chny/2024 निर्धारण वर्ष / Assessment Years: 2015-16 & 2020-21 The Assistant Commissioner Of Income Tax, Central Circle -2, Madurai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement S.Rajendran, Vs.13-85/42A, Parthittavillai Veedu, Chitharal Pο, Kanyakumari District, Nagercoil – 629 151. [Pan:Afqpr-2835-H] (प्रत्यर्थी/Respondent) Shri. M. Murali, C.I.T. & Shri. Kumar Chandan, J.C.I.T. Shri. T. Vasudevan, Advocate 20.06.2025 30.07.2025 आदेश /Order Per S. R. Raghunatha: These Appeals Filed By The Revenue Are Directed Against The Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Years 2015-16 & 2020-21, Vide Order Dated 19.09.2024 Respectively. Since Facts Are Identical & Issues Are Common, Appeals Filed By The Revenue Were Heard & Are Being Disposed Of By This Consolidated Order.

Section 68

Assistant Commissioner of Income Tax, Circle-1, Nagercoil. 2018-19 80,81,810.00 Accepted order u/s.143(3) dated 20.03.2021 by National Faceless Assessment Centre, Delhi 2019-20 1,07,00,000.00 143(1) dated 16.03.2020 by CPC Bengaluru / 08.06.2020 2020-21 1,72,08,324.00 Rejected u/s.143(3) dated

Assistant Commissioner of Income Tax, Madurai vs. S.Rajendran, Chitharal Po

ITA 2903/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Jul 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:2903 & 2904/Chny/2024 निर्धारण वर्ष / Assessment Years: 2015-16 & 2020-21 The Assistant Commissioner Of Income Tax, Central Circle -2, Madurai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : : S.Rajendran, Vs.13-85/42A, Parthittavillai Veedu, Chitharal Pο, Kanyakumari District, Nagercoil – 629 151. [Pan:Afqpr-2835-H] (प्रत्यर्थी/Respondent) Shri. M. Murali, C.I.T. & Shri. Kumar Chandan, J.C.I.T. Shri. T. Vasudevan, Advocate 20.06.2025 30.07.2025 आदेश /Order Per S. R. Raghunatha: These Appeals Filed By The Revenue Are Directed Against The Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Years 2015-16 & 2020-21, Vide Order Dated 19.09.2024 Respectively. Since Facts Are Identical & Issues Are Common, Appeals Filed By The Revenue Were Heard & Are Being Disposed Of By This Consolidated Order. :-2-:

Section 68

Assistant Commissioner of Income Tax, Circle-1, Nagercoil. 2018-19 80,81,810.00 Accepted order u/s.143(3) dated 20.03.2021 by National Faceless Assessment Centre, Delhi 2019-20 1,07,00,000.00 143(1) dated 16.03.2020 by CPC Bengaluru / 08.06.2020 2020-21 1,72,08,324.00 Rejected u/s.143(3) dated

Satyavir Singh Chandel HUF, Karnal vs. National Faceless Assessment Centre, Delhi

Appeal of the assessee is dismissed as withdrawn, as prayed for

ITA 3032/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Jul 2025AY 2013-14

Bench: Shri Vikas Awasthyआअसं.3032/िद"ी/2025 (िन.व. 2013-14) Satyavir Singh Chandel Huf, 361, Sector-8, Karnal, Haryana 132001 ...... अपीलाथ"/Appellant Pan: Aamhs-7226-L बनाम Vs. National Faceless Assessment Centre, ..... "ितवादी/Respondent Delhi Assessee By : Shri R.C Rai, Advocate Department By : Ms. Sudha Gupta, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 30/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 30/07/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 11.03.2025, For Assessment Year 2013-14. 2. Shri R.C Rai, Appearing On Behalf Of The Assessee Submitted That The Assessee Wishes To Withdrawn This As Two Appeals Against The Same Order Of Cit(A) Were Inadvertently Filed. The Other Appeal Was Filed By The Assessee In Ita No. 2220/Del/2025. Therefore, The Later Appeal Is Being Withdrawn. The Ld. Counsel Also Filed Letter Dated 30.07.2025 For Withdrawal Of Appeal. 3. Ms. Sudha Gupta, Representing The Department Raised No Objection To The Said Request.

For Appellant: Shri R.C Rai, AdvocateFor Respondent: Ms. Sudha Gupta, SR. DR

/2025 (िन.व. 2013-14) Satyavir Singh Chandel HUF, 361, Sector-8, Karnal, Haryana 132001 ...... अपीलाथ"/Appellant PAN: AAMHS-7226-L बनाम Vs. National Faceless Assessment Centre, ..... "ितवादी/Respondent Delhi Assessee by : Shri R.C Rai, Advocate Department by : Ms. Sudha Gupta, SR. DR सुनवाई क" ितिथ/ Date of hearing : 30/07/2025

Aseem Sehgal, Delhi vs. ITO, Ward-60(1), Delhi

ITA 156/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jul 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 148A

assessment passed u/s 147 r.w.s.144B of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 28.03.2022 by the Assessing Officer, National Faceless Assessment Centre, Delhi (hereinafter referred to as `ld. AO'). Identical issues are involved in all these appeals and hence they are taken up together

Aseem Sehgal, Delhi vs. ITO, Ward-60(1), Delhi

ITA 155/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jul 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Ayush Garg, CA
Section 147Section 148Section 148A

assessment passed u/s 147 r.w.s.144B of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 28.03.2022 by the Assessing Officer, National Faceless Assessment Centre, Delhi (hereinafter referred to as `ld. AO'). Identical issues are involved in all these appeals and hence they are taken up together

Aseem Sehgal, Delhi vs. ITO, Ward-60(1), Delhi

ITA 154/DEL/2025[2015-16]Status: DisposedITAT Delhi30 Jul 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 148A

assessment passed u/s 147 r.w.s.144B of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 28.03.2022 by the Assessing Officer, National Faceless Assessment Centre, Delhi (hereinafter referred to as `ld. AO'). Identical issues are involved in all these appeals and hence they are taken up together

Suresh Chand, Gurgaon vs. ITO, Ward 4(1), Gurgaon

Appeal is allowed

ITA 4110/DEL/2024[2013-14]Status: DisposedITAT Delhi30 Jul 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 4110/Del/2024 : Asstt. Year : 2013-14 Suresh Chand, Vs Income Tax Officer, C/O Ca M R Sahu, House No. 651, Ward-4(1), 1St Floor, Sector-10A, Near G. D. Gurgaon, Goenka Public School, Gurgaon, Haryana-122016 Haryana-122001 (Appellant) (Respondent) Pan No. Aoopk7257H Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Mahesh Kumar Cit-Dr Date Of Hearing: 07.07.2025 Date Of Pronouncement: 30.07.2025 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2013-14, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1066753639(1) Dated 16.07.2024, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Mahesh Kumar CIT-DR
Section 142(1)Section 147Section 148Section 151A

sought to raise the following additional grounds: "1. That on facts, and in the circumstances of the case and in law, the National Faceless Assessment Centre, Delhi (NFAC, Delhi) erred in having assumed jurisdiction 2 Suresh Chand u/s.151A r.w.s. 144B of the I.T. Act, 1961 from 19/02/2022 by issuing notice ... course of hearing, took an additional ground being the legal ground and he pressed only legal ground which are as follows: “That the National Faceless Assessment Centre erred in having assumed jurisdiction u/s 151A r.w.s 144B of the Act from 29.11.2021 when they were not empowered under any notification about

Ciena India Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Circle 4(2), Delhi

Accordingly, Ground No. 2 raised by the assessee is allowed

ITA 3715/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jul 2025AY 2020-21

Bench: Shri Ramit Kochar & Ms. Madhumita Royciena India Private Vs. Dcit, Circle 4(2) Limited, Co Kochhar & C.R. Building, Co. Law Office, Suite No. Delhi – 110002 1120-1121, 11Th Floor, Tower A, Dlf Towers Jasola, New Friends Colony S.O Zakir Nagar So, South East, Delhi – 110025, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaccc6131B Appellant .. Respondent

For Appellant: Sh. Yishu Goel, AdvFor Respondent: Sh. S.K. Jadhav, CIT. DR
Section 143(3)Section 144BSection 144C(1)Section 234ASection 234CSection 36(1)(va)Section 43B

passed under Section 144C(1) of the Act as well as final assessment order since the said power lies only with the National Faceless Assessment Centre as per the provisions of Section 144B of the Act and therefore, the said order is void ab initio and liable to be quashed

Neetu Gupta, Morena vs. Income Tax Officer, Ward-1, Morena

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

ITA 307/AGR/2025[2015-16]Status: DisposedITAT Agra29 Jul 2025AY 2015-16

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

Section 144Section 147Section 69

JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2015-16] Smt. Neetu Gupta, Assessment Unit, H. No.306, Near Galla Mandi National Faceless Assessment Centre, Gate, Naina Garh Road, Vs Income Tax Officer, Laxmi Colony, Morena, Ward-1, Morena, Madhya Pradesh-476001 Madhya Pradesh-476001 PAN-BGUPG6871Q Appellant

Maharshi Yagyavalkya Gyanpeeth, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result the delay in filing both the appeals is condoned; the impugned orders passed by the CIT(Exemption), Ahmedabad are hereby set aside; Both matters are restored to the file of the CIT(Ex...

ITA 2103/AHD/2024[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 253(3)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

dated 22.11.2024 issued in the assessment proceedings for A.Y. 2023-24 (DIN: ITBA/AST/F/143(3)(SCN)/2024-25/1070553163(1)) issued by the Assessment Unit of National Faceless Assessment Centre. The said notice explicitly refers to the rejection orders passed by CIT(Exemption). The appeals were promptly filed thereafter

Maharshi Yagyavalkya Gyanpeeth, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result the delay in filing both the appeals is condoned; the impugned orders passed by the CIT(Exemption), Ahmedabad are hereby set aside; Both matters are restored to the file of the CIT(Ex...

ITA 2102/AHD/2024[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 253(3)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

dated 22.11.2024 issued in the assessment proceedings for A.Y. 2023-24 (DIN: ITBA/AST/F/143(3)(SCN)/2024-25/1070553163(1)) issued by the Assessment Unit of National Faceless Assessment Centre. The said notice explicitly refers to the rejection orders passed by CIT(Exemption). The appeals were promptly filed thereafter

Income Tax Officer Ward-1(1)(1), Ahmedabad, Aayakar Bhavan Near Sachin Tower Anand Nagar Road Vejalpur Ahmedabad vs. Dhwani Alpesh Shah, Uganda Park Soc, Ahmedabad

In the result, both the appeals filed by the Revenue for A

ITA 1818/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Jul 2025AY 2017-18

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri P.D. Shah, ARFor Respondent: Shri Hargovind Singh, Sr.DR
Section 115BSection 144BSection 147Section 148Section 250Section 271(1)(c)Section 271ASection 69

hereinafter referred to as “the Act”] on 29.08.2024, arising out of the reassessment orders dated 25.03.2022 and 30.03.2022 passed by the Assessing Officer (National Faceless Assessment Centre, Delhi) under section 147 read with section 144B of the Act for A.Ys. 2016– 17 and 2017–18 respectively. Since the issues involved

Income Tax Officer, Ward-1(1)(1), Ahmedabad, Aayakar Bhavan Near Sachin Tower Anand Nagar Road Vejalpur Ahmedabad vs. Dhwani Alpesh Shah, Uganda Park Soc, Ahmedabad

In the result, both the appeals filed by the Revenue for A

ITA 1817/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad29 Jul 2025AY 2016-17

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri P.D. Shah, ARFor Respondent: Shri Hargovind Singh, Sr.DR
Section 115BSection 144BSection 147Section 148Section 250Section 271(1)(c)Section 271ASection 69

hereinafter referred to as “the Act”] on 29.08.2024, arising out of the reassessment orders dated 25.03.2022 and 30.03.2022 passed by the Assessing Officer (National Faceless Assessment Centre, Delhi) under section 147 read with section 144B of the Act for A.Ys. 2016– 17 and 2017–18 respectively. Since the issues involved

Rajesh Singh, Hajipur vs. Addl/JCIT, Delhi

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

ITA 573/PAT/2024[2016-17]Status: DisposedITAT Patna28 Jul 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz)

President (KZ) I.T.A. No. 573/PAT/2024 Assessment Year: 2016-2017 Rajesh Singh,……………..……………...….………Appellant Maniyarpur, Hajipur-800450, Bihar [PAN:ARYPS7745P] -Vs.- Addl./JCIT, Delhi,…………………………...…….Respondent National Faceless Assessment Centre, New Delhi Appearances by: N o n e, appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf ... Vice-President (KZ) Kolkata, the 28th day of July, 2025 Copies to :(1) Rajesh Singh, Maniyarpur, Hajipur-800450, Bihar (2) Addl./JCIT, Delhi, National Faceless Assessment Centre, New Delhi (3) CIT - , (4) The Departmental Representative; (5) Guard FileBy order