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“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

Ucweb Mobile Private Limited, Gurgaon vs. Assessment Unit, Inocome Tax Department, Gurgaon

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

ITA 3945/DEL/2024[2020-21]Status: DisposedITAT Delhi30 May 2025AY 2020-21

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 253(1)(d)Section 43(3)

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

Shri Sanju Gupta, Jammu vs. Income Tax Officer Ward-1(1), Jammu

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

ITA 488/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 May 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 144Section 250(6)Section 69A

grounds of appeal contained in form 36 are as follows: “1. That the Assessment Order dated 14/02/2022 passed by the Assessing Officer. National Faceless Assessment Centre, Delhi u/s 144 r.w.s. 147 of the Income 3 I.T.A. No.488/Asr/2024 Assessment Year: 2014-15 Tax Act, 1961 and the order of the Learned ... this case and are untenable under the law. 2. That no reasonable and proper opportunity of being heard was allowed by the AO, National Faceless Assessment Centre. Delhi before passing the order u/s 144 r.w.s. 147 thereby making an addition of Rs.1,03,77,442/- by invoking the provisions

ACIT, Jammu vs. Development Bank Ltd. J and K State Cooperative Agriculture and Rural, Jammu

ITA 297/ASR/2024[2017-18]Status: DisposedITAT Amritsar29 May 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 147Section 250

taken by the revenue for Asstt. Year: 2016-17 in Form 36 are as follows: “1. The Ld. Commissioner of Income-tax (Appeals), National Faceless Assessment Centre, Delhi has erred in law and on the facts in deleting the addition of Rs. 42,00,33,942/- made by the Assessing ... therefore the Assessing Officer did not get any chance to counter the submissions of assessee. 2. The Ld. Commissioner of Income-tax (Appeals), National Faceless Assessment Centre, Delhi has erred in law and on the facts in deleting the addition of Rs. 53,83,31,623/- made by the Assessing

ACIT, Jammu vs. Development Bank Ltd. J and K State Cooperative Agriculture and Rural, Jammu

ITA 296/ASR/2024[2016-17]Status: DisposedITAT Amritsar29 May 2025AY 2016-17

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 147Section 250

taken by the revenue for Asstt. Year: 2016-17 in Form 36 are as follows: “1. The Ld. Commissioner of Income-tax (Appeals), National Faceless Assessment Centre, Delhi has erred in law and on the facts in deleting the addition of Rs. 42,00,33,942/- made by the Assessing ... therefore the Assessing Officer did not get any chance to counter the submissions of assessee. 2. The Ld. Commissioner of Income-tax (Appeals), National Faceless Assessment Centre, Delhi has erred in law and on the facts in deleting the addition of Rs. 53,83,31,623/- made by the Assessing

L.S Cable India Pvt Ltd, Rewari vs. DCIT, Circle13(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 2572/DEL/2022[2018-19]Status: DisposedITAT Delhi29 May 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2018-19] L S Cable India Pvt.Ltd., Vs Dcit, Plot No.28-31, Sector-5, Cirlce-13(1), Phase-Ii, Hsiidc Gc Bawal, New Delhi Rewari, Haryana-23501. Pan-Aabcl3621Q Appellant Respondent Appellant By Shri Gaurav Garg, Ca Respondent By Shri S.K.Jhadav, Cit Dr Date Of Hearing 01.04.2025 Date Of Pronouncement 29.05.2025

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

High Court in the aforenoted paragraphs of Vodafone Idea and in Shell India Markets Private Limited v. Additional Commissioner of Income Tax Officer, National Faceless Assessment Centre & Ors. The relevant paragraph of the decision in Shell India are extracted hereinbelow: "10. Sub-section (13) of Section 144C, therefore, is very ... have been dispatched through Speed Post to the third respondent (TPO) and the fourth respondent (Additional/ Joint/ Deputy/ Assistant Commissioner of Income Tax, National Faceless Assessment Centre, New Delhi) on 27 June 2022. It is thereafter that the TPO appears to have passed the order dated 25 July

Parasmal Saremal Gogad, Pali vs. ITO, Pali

In the result, appeal of the assessee is allowed

ITA 301/JODH/2024[2013-14]Status: DisposedITAT Jodhpur28 May 2025AY 2013-14
Section 143(3)Section 147Section 148Section 153ASection 263

said to be erroneous or prejudicial to the interest of revenue. 9. We appreciate the fact that this case was being examined under National Faceless Assessment Centre, and the facts are examined by Assessment Unit, Verification Unit, and Technical Unit, and thereafter the assessment has been framed, after application

Vaishali Keshav Kulkarni, Pune vs. ITO Ward 13(2), Pune

In the result the Grounds Numbers 2, 3 and 4 raised by the assessee are allowed

ITA 540/PUN/2025[2015-16]Status: DisposedITAT Pune28 May 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.540/Pun/2025 निर्धारण वर्ष / Assessment Year: 2015-16 Vaishali Keshav Kulkarni, Flat No.3, Hermes Grandstand Society, Kavade Maal Sopan Baug, Pune Cantt East So., Pune 411001. Pan: Atjpk4884A Appellant/ Assessee V The Income Tax Officer, S Ward-13(2), Pune. Respondent / Revenue Assessee By Shri Kartik Natrajan – Ca/Ar Revenue By Shri Harish Bist – Addl.Cit(Dr) Date Of Hearing 03/04/2025 Date Of Pronouncement 28/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 13.12.2024 For Assessment Year 2015-16 Emanating From Assessment Order U/S.147 R.W.S 144 Dated 05/03/2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 147Section 148Section 148ASection 149Section 250

while conducting proceedings under section 148A of the Act and issuing notice under section 148 of the Act, and also by the National Faceless Assessment Centre (Ld. AO) while passing order under section 147 of the Act. 3. Further, the conduct of proceeding under section 148A

ACIT-8(1)(1), Mumbai vs. Reliance Retail Ltd, Mumbai

In the result, appeal by the revenue is dismissed and cross objection by the assessee is allowed for statistical purposes

ITA 4251/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 May 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Madhur Agarwal, Advocate, Shri NimeshFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 115JSection 143(3)Section 14A

National Faceless Appeal Centre (NFAC) Delhi, vide order no. ITBA/NFAC/S/250/2024- 25/1066202962(1), dated 28.06.2024, passed against the assessment order by National Faceless Assessment Centre u/s. 143(3) r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 23.09.2021, for Assessment Year 2018-19. 2. Grounds

Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3936/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 May 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

Section 11Section 12ASection 143(3)Section 154Section 2(15)

Others Mumbai Metropolitan Region Development Authority AYs 2016-17 to 2018-19 i) ITBA/NFAC/S/250/2023-24/1055491511(1), dated 28.08.2023 passed against the assessment order by National Faceless Assessment Centre, Delhi, u/s. 143(3) o: the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 18.06.2021 for Assessment Year ... dated 23.12.2019 for Assessment Year 2017-18 iv) ITBA/NFAC/S/250/2023-24/1055539505(1), dated 29.08.2023 passed against the assessment order by National Faceless Assessment Centre, Delhi, u/s. 143(3) o: the Act, dated 06.12.2018 for Assessment Year 2016-17. 2. Out of the four appeals, there appeals

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

Centre (NFAC), Delhi, vide order nos. AYs 2016-17 to 2018-19 i) ITBA/NFAC/S/250/2023-24/1055491511(1), dated 28.08.2023 passed against the assessment order by National Faceless Assessment Centre, Delhi, u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 18.06.2021 for Assessment Year ... dated 23.12.2019 for Assessment Year 2017-18 iv) ITBA/NFAC/S/250/2023-24/1055539505(1), dated 29.08.2023 passed against the assessment order by National Faceless Assessment Centre, Delhi, u/s. 143(3) of the Act, dated 06.12.2018 for Assessment Year 2016-17. 2. Out of the four appeals, there appeals

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

Centre (NFAC), Delhi, vide order nos. AYs 2016-17 to 2018-19 i) ITBA/NFAC/S/250/2023-24/1055491511(1), dated 28.08.2023 passed against the assessment order by National Faceless Assessment Centre, Delhi, u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 18.06.2021 for Assessment Year ... dated 23.12.2019 for Assessment Year 2017-18 iv) ITBA/NFAC/S/250/2023-24/1055539505(1), dated 29.08.2023 passed against the assessment order by National Faceless Assessment Centre, Delhi, u/s. 143(3) of the Act, dated 06.12.2018 for Assessment Year 2016-17. 2. Out of the four appeals, there appeals

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

ITA 3791/MUM/2023[2018 19]Status: DisposedITAT Mumbai28 May 2025

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

Section 11Section 126Section 12ASection 143(3)Section 154Section 2(15)Section 3

National Faceless Appeal Centre (NFAC), Delhi, vide order nos. i) ii) iii) iv) ITBA/NFAC/S/250/2023-24/1055491511(1), dated 28.08.2023 passed against the assessment order by National Faceless Assessment Centre, Delhi, u/s.143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 18.06.2021 for Assessment Year 2018-19 ITBA/NFAC/S/250/2023-24/1056135160 ... Mumbai, u/s.143(3) of the Act, dated 23.12.2019 for Assessment Year 2017-18 ITBA/NFAC/S/250/2023-24/1055539505(1), dated 29.08.2023 passed against the assessment order by National Faceless Assessment Centre, Delhi, u/s.143(3) of the Act, dated 06.12.2018 for Assessment Year 2016-17. 2. Out of the four appeals, there appeals

Pankaj Inder Wadhwa, Mumbai vs. Income Tax Officer Circle 1(3)(1), Mumbai

ITA 1733/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 May 2025AY 2019-20

Bench: Shri Saktijit Dey, V.P. & Shri Bijayananda Pruseth, Am

For Respondent: Shri Rajendra Joshi (Sr. DR)
Section 28

under: “1. The learned National Faceless Appeal Centre [hereinafter referred as 'learned CIT(A)') has erred in upholding the action of learned National Faceless Assessment Centre [hereinafter referred as "learned AO'] in treating receipt of INR 3,68,38,400 from Nimblepace Packaging Private Limited and Others (collectively referred

Krupalu Metals P. Ltd., Jamnagar vs. The NFAC CIT(A), Delhi

In the result, assessee’s appeal ITA No

ITA 113/RJT/2024[2015-16]Status: DisposedITAT Rajkot22 May 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

For Appellant: Shri Sarvesh Gohil, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr-DR
Section 147Section 250

dated 16.02.2024, which in turn arise, out separate assessment orders passed by ITA Nos.111-113/Rjt/2024A.Ys. 13-14 to 15-16 M/s KrupaluMettalsPvt. Ltd. 2 National Faceless Assessment Centre, Delhi/Deputy Commissioner of Income- tax, Circle-3, /Assessing Officer, u/s 147 r.w.s 144B r.w.s. 143(3) of the Act. 2. Since the issues

Krupalu Metals P. Ltd., Jamnagar vs. The NFAC Delhi, Delhi

In the result, assessee’s appeal ITA No

ITA 112/RJT/2024[2014-15]Status: DisposedITAT Rajkot22 May 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

For Appellant: Shri Sarvesh Gohil, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr-DR
Section 147Section 250

dated 16.02.2024, which in turn arise, out separate assessment orders passed by ITA Nos.111-113/Rjt/2024A.Ys. 13-14 to 15-16 M/s KrupaluMettalsPvt. Ltd. 2 National Faceless Assessment Centre, Delhi/Deputy Commissioner of Income- tax, Circle-3, /Assessing Officer, u/s 147 r.w.s 144B r.w.s. 143(3) of the Act. 2. Since the issues

Krupalu Metals P. Ltd., Jamnagar vs. The NFAC Delhi, Delhi

ITA 111/RJT/2024[2013-14]Status: DisposedITAT Rajkot22 May 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita Nos.111 To 113/Rjt/2024 निर्धारण वर्ष / Assessment Years: 2013-14 To 2015-16 Krupalu Metals Pvt. Ltd Income Tax Officer, बनाम / National Faceless Assessment Plot No..4345, Gidc, Phase- Vs. Centre, Delhi/Dcit, Circle-3, Iii, Udhyog Nagar, Jamnagar Jamnagar-361008 स्थायी लेखा सं/. जीआइआर सं/.Pan/Gir No.: Aadck6122 B (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से/Assessee By : Shri Sarvesh Gohil, Ld. Ar राजस्व की ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr-Dr सुनवाई की तारीख /Date Of Hearing : 27/02/2025 घोषणा की तारीख/Date Of Pronouncement : 22/05/2025 Per Bench: आदेश / Order Captioned Three Appeals, Filed By The Assessee, Pertaining To

For Appellant: Shri Sarvesh Gohil, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr-DR
Section 147Section 250

turn arise, out separate assessment orders passed by ITA Nos. 111-113/Rjt/2024A.Ys. 13-14 to 15-16 M/s KrupaluMettalsPvt. Ltd. 2 National Faceless Assessment Centre, Delhi/Deputy Commissioner of Income- tax, Circle-3, /Assessing Officer, u/s 147 r.w.s 144B r.w.s. 143(3) of the Act. 2. Since the issues involved

Ganesh Prashad Karna, Noida vs. DCIT, Circle- 5(1)(1), Noida

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

ITA 1359/DEL/2025[2015-16]Status: DisposedITAT Delhi22 May 2025AY 2015-16

Bench: SHRI VIKAS AWASTHY (Judicial Member)

For Appellant: S/Shri M.P Rastogi & P N ShastriFor Respondent: Shri Manoj Kumar, Sr. DR
Section 142(1)Section 144Section 147Section 148

Homes-121, Sector 121, Gautam Budh Nagar, Noida 201301, Uttar Pradesh ...... अपीलाथ"/Appellant PAN: ABCPK-2378-N बनाम Vs. Assessing Officer, National Faceless Assessment Centre, Circle 5(1)(1), Sector 24, Gautam Budh Nagar, .... "ितवादी/Respondent Noida, Uttar Pradesh अपीलाथ" "ारा/ Appellant by : S/Shri M.P Rastogi & P N Shastri, Chartered

Usha Marazban Pithawalla, Mumbai vs. Assessing Officer, Navi Mumbai

In the result the appeal filed by the assessee stands dismissed as infructuous

ITA 2177/MUM/2025[2014-2015]Status: DisposedITAT Mumbai21 May 2025AY 2014-2015

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 144Section 144BSection 147Section 271Section 271(1)Section 271(1)(c)Section 274

filed by the assessee against order dated 03/03/2025 passed by NFAC, Delhi for assessment year 2014-15 on following grounds of appeal : “ The National Faceless Assessment Centre, Delhi (hereinafter referred to as the AO) bearing DIN number ITBA/AST/S/147/2021-22/1041348792(1) erred in passing an order u/s 147 r.w.s 144 read with ... Flat made by the assessee is unexplained not genuine. The appeal for the same is already filed before your honour. 3. The National Faceless Assessment Centre, Delhi (hereinafter referred to as the AO) bearing DIN number ITBA/PNL/F/271(1)(c)/2022-23/1045845744(1) erred in passing an order

Usha Marazban Pithawalla, Mumbai vs. Assessing Officer, Navi Mumbai

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

ITA 2095/MUM/2025[2014-2015]Status: DisposedITAT Mumbai21 May 2025AY 2014-2015

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 144Section 144BSection 147

assessee arises out of order dated 03/03/2025 passed by NFAC, Delhi for assessment year 2014-15 on following grounds of appeal : “1. The National Faceless Assessment Centre, Delhi (hereinafter referred to as the AO) bearing DIN number ITBA/AST/S/147/2021-22/1041348792(1) erred in passing an order u/s 147 r.w.s 144 read with

Nagata India Private Limited, Gurgaon vs. National Faceless Assessment Centre, Delhi

ITA 3532/DEL/2024[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Anuj Tiwari, CAFor Respondent: Shri Amit Katoch, Sr. DR
Section 147

DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2013-14 Nagata India Private Ltd., Vs National Faceless Assessment Centre, 154-155, Sector 03, Delhi. IMT Manesar, Gurgaon, Haryana – 122 050. PAN: AABCN0042P (Appellant) (Respondent) Assessee by : Shri Anuj Tiwari, CA Revenue