“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

Gursukh Energy India Pvt. Ltd., Raipur vs. Income Tax Officer, Ward 3 (1), Raipur

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 238/RPR/2025[2013-14]Status: DisposedITAT Raipur20 May 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 238/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14)

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250

r.w.s. 144 r.w.s. 144B of the Act, dated 30.03.2022 passed by Addl./ Joint/ Deputy / Asstt. Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, Delhi, (in short “Ld. AR”). 2 Gursukh Energy India Pvt. Ltd. Vs Income Tax Officer, Ward-3(1), Raipur 2. The grounds of appeal

Ocean Medicals, Alappuzha vs. Income Tax Officer, Alappuzha

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

ITA 239/COCH/2025[2017-18]Status: DisposedITAT Cochin15 May 2025AY 2017-18

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.Leena Lal, Sr.AR

Section 250

George George K, Vice-President : This appeal at the instance of assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income Tax (Appeals) [“CIT(A)”] dated 30.01.2025 passed u/s. 250 of Income Tax Act, 1961 ("the Act" hereinafter). The relevant assessment year

The Naduvil Service Co.Operative Bank, Kannur vs. ITO, Ward 4, Kannur

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

ITA 227/COCH/2025[2017-18]Status: DisposedITAT Cochin15 May 2025AY 2017-18

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR

Section 250Section 270A

George George K, Vice-President : This appeal at the instance of assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income Tax (Appeals) [“CIT(A)”] dated 11.10.2023 passed u/s. 250 of Income Tax Act, 1961 ("the Act" hereinafter). The relevant assessment year

Neelabh Trust, Ichalkaranji vs. Income Tax Officer, NFAC

In the result, both the appeals of the assessee i

ITA 1751/PUN/2024[AY 2022-23]Status: DisposedITAT Pune15 May 2025

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1719&1751/Pun/2024 धििाारण वर्ा / Assessment Year: 2022-23 Manisha Trust, Vs Nfac, Delhi Vishnu Chambers, Shahu Corner, Ichalkaranji- 416115 Maharashtra Pan-Aaatm1994P

For Appellant: Shri Shekhar PatwardhanFor Respondent: Shri Ramnath P

Section 143(1)Section 143(1)(a)Section 154Section 250

Learned Commissioner of Income Tax Appeals NFAC has erred in not adjudicating the fact that the adjustment made by the AO National Faceless Assessment Centre was beyond the scope of section 143(1)a as there was no arithmetical error in the return filed. 3) The learned Commissioner of Income

Manisha Trust, Ichalkaranji vs. CPC Bengaluru, Bengaluru

In the result, both the appeals of the assessee i

ITA 1719/PUN/2024[2022-23]Status: DisposedITAT Pune15 May 2025AY 2022-23

For Appellant: Shri Shekhar PatwardhanFor Respondent: Shri Ramnath P

Section 143(1)Section 143(1)(a)Section 154Section 250

Kunhi Purayil Aravindhakshan, Ksasargod vs. ITO, Ward 1 & Tps, Kasargod

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

ITA 213/COCH/2025[2018-19]Status: DisposedITAT Cochin14 May 2025AY 2018-19

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Sreehari A.C., CAFor Respondent: Smt.Leena Lal, Sr.AR

Section 250

George George K, Vice-President : This appeal at the instance of assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income Tax (Appeals) [“CIT(A)”] dated 13.12.2024 passed u/s. 250 of Income Tax Act, 1961 ("the Act" hereinafter). The relevant assessment year

The Kerala State Financial Enterprises Ltd, Thrissur vs. DCIT Circle 1(1) Tps, Thrissur

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

ITA 868/COCH/2023[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Harikrishnanunny, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 263Section 40

Inturi Rama Rao, AM : This appeal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income-tax (Appeals) [“the CIT(A)”] dated 30.11.2023 passed u/s.143(3) r.w.s. 263 of the Income-tax Act, 1961 (“the Act”) for the assessment year

Atul Bansal, Indore vs. Additiona, Join, Deputy, Assistant Commissioner of Income Tax, Income Tax Officer NFAC Delhi, National Faceless Assessment Centre Delhi

Appeal is allowed for statistical purpose

ITA 704/IND/2024[2017-2018]Status: DisposedITAT Indore14 May 2025AY 2017-2018

Bench: Shri B.M. Biyani

Section 143(1)(a)Section 147Section 148Section 250(6)Section 44ASection 69A

learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 14.09.2021 passed by learned National Faceless Assessment Centre, Delhi [“AO”] u/s 147 r.w.s. 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed

Astt. Commissioner of Income Tax, Circle-4, Ludhiana, Aayakar Bhawan vs. Waryam Steel Casting Private Limited, Kanganwal Road

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING

Waryam Steel Castings Private Limited, Ludhiana vs. Deputy Commissioner of Income Tax, Circle-4, Ludhiana

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING

Vimala Hariharan, Ernakulam vs. Income Tax Officer, Non Corp Ward 1(1), Cochin

In the result, the appeal filed by the assessee stands dismissed

ITA 276/COCH/2024[2016-17]Status: DisposedITAT Cochin13 May 2025AY 2016-17

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Senior AR

Section 143(3)Section 147Section 148Section 148ASection 54F

Inturi Rama Rao, AM : This appeal filed by the assessee-trust is directed against the order of the National Faceless Assessment Centre / Commissioner of Income- tax (Appeals) [“the CIT(A)”] dated 08.02.2024 passed u/s.147 of the Income-tax Act, 1961 (“the Act”) for the assessment year 2016-2017. 2. Briefly

Vimala Hariharan, Ernakulam vs. Income Tax Officer, Non Corp Ward 1(1), Cochin

ITA 275/COCH/2024[2016-17]Status: DisposedITAT Cochin13 May 2025AY 2016-17

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Senior AR

Section 143(3)

Inturi Rama Rao, AM : This appeal filed by the assessee-trust is directed against the order of the National Faceless Assessment Centre / Commissioner of Income- tax (Appeals) [“the CIT(A)”] dated 08.02.2024 passed u/s.143(3) of the Income-tax Act, 1961 (“the Act”) for the assessment year

Asstt Commissioner of Income Tax, Circle - 1(1), Rajkot vs. Symbosa Granito Private Limited, Wankaner

ITA 806/RJT/2024[2016-17]Status: DisposedITAT Rajkot08 May 2025AY 2016-17

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकर अपीलसं./Ita No.806/Rjt/2024 निर्धारणवर्ष / Assessment Year: (2016-17) (Hybrid Hearing) Asstt. Commissioner Of Income Vs. Symbosa Granite Pvt. Limited, Tax, Circle - 1(1), Rajkot Room No. 502,Aaykar Bhavan, Survey No. 125P1/P2,126,131P1/P2/P3, Race Course Road, Village- Matel, Rajkot - 300001 Wankaner- 363621(Gujarat) (Assessee) (Respondent) Assessee By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Sanjay Pungliya, Ld. Cit (Dr) Date Of Hearing : 14/02/2025 Date Of Pronouncement : 08/05/2025 आदेश/ Order Per Bench: Captiond Appeal Filed By The Revenue, Pertaining To Assessment Year (Ay) 2016-17, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax(Appeals), Dated 13.08.2024,Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer, Under Section 143(3) R.W.S. 263 & 144B Of The Income Tax Act, 1961, Vide Order Dated 31.03.2022.

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Sanjay Pungliya, Ld. CIT (DR)

Section 139(1)Section 143(3)Section 144BSection 263Section 68

cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely: (xvi) the National Faceless Assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, according to which, in case no variation

Kanta Devi Gupta, Jaipur vs. Income Tax Officer, Dausa

In the result, ground Nos

ITA 216/JPR/2025[2017-18]Status: DisposedITAT Jaipur08 May 2025AY 2017-18

For Appellant: Sh. K. L. Moolchandani, ITPFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 142(1)Section 147Section 148Section 250Section 44ASection 69A

arise as against the order dated 24.09.2021 passed under section 147 r.w.s.144B of the Income Tax Act, 1961 [ for short Act] by National Faceless Assessment Centre, Delhi [ for short AO]. 2 ITA No. 216/JP/2025 Kanta Devi Gupta vs. ITO In this appeal, the assessee has raised following grounds

Mahaveer Oil Distributors, Shahpura Jaipur vs. ITO Ward Behror, Behror Rajasthan

In the result, the appeal of the assessee is allowed

ITA 1390/JPR/2024[2017-18]Status: DisposedITAT Jaipur08 May 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: MS. Suhani Meharwal, CAFor Respondent: MS. Harshita Chauhan, JCIT-DR

Section 142(1)Section 143(2)Section 147Section 148Section 194ASection 194CSection 68

assessment order dated 23.03.2022 passed under section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 [ for short “Act”] by National Faceless Assessment Centre, Delhi [ for short AO]. 2 Mahaveer Oil Distributors vs. ITO 2. In this appeal, the assessee has raised following grounds: - “Ground

Alok Kumar Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 439/BANG/2025[2019-20]Status: DisposedITAT Bangalore08 May 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: Shri Balaji V., CAFor Respondent: Ms. Neha Sahay, Jt.CIT (DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 143(1)(a)Section 246A

Decision of the Hon'ble Telangana High Court in the case of Mylan Laboratories Limited v. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/income-Tax Officer National Faceless Assessment Centre, Income Tax Department, Delhi & Another [TS-46-HC- 2022(TEL)] • Order of the Hon'ble ITAT in the case of Northern Coalfields Limited

Monish Ranjan Dasgupta, Kolkata vs. ITO, Ward - 61(3), Kolkata

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

ITA 2447/KOL/2024[2016-17]Status: DisposedITAT Kolkata07 May 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 148Section 250Section 271(1)Section 271(1)(c)Section 80

reply is not submitted, the order shall be passed without the benefit of your explanation Additional/Joint/Deputy/Assistant Commissioner of Income Tax Income- tax Officer, National Faceless Assessment Centre, Delhi” 5. It was contended that this is the only notice available in which the default on the part of the assessee

Shri. Anantula Vijay Mohan, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

ITA 2060/BANG/2024[2017-18]Status: DisposedITAT Bangalore07 May 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Section 143(3)Section 250

ITA No.2059 & 2060/Bang/2024 & SP 67/Bang/2024 Anantula Vijay Mohan, Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI

Anantula Vijay Mohan, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

ITA 2059/BANG/2024[2016-17]Status: DisposedITAT Bangalore07 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Respondent: Sri Padma Khincha, A.R

Section 143(3)Section 250

ITA No.2059 & 2060/Bang/2024 & SP 67/Bang/2024 Anantula Vijay Mohan, Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI

Bharatbhai Ravatbhai Khachar, Rajkot vs. The ITO, Ward 1(2)(1), Rajkot

ITA 263/RJT/2024[2016-17]Status: DisposedITAT Rajkot06 May 2025AY 2016-17

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 26Section 269Section 269SSection 271DSection 274

hearing of this appeal” 3. Brief facts of the case that, during the assessment proceedings for AY 2016- 17 completed at National Faceless Assessment Centre (NFAC) that during the year, the assessee have accepted cash of Rs. 19,26,450/- in relation to transfer of immovable property(s) during