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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

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

challenged the assessment order dated 21.03.2022 passed under section 144 r.w.s.147 of the Income Tax Act, 1961 [ for short “Act”] passed by National Faceless Assessment Centre [ for short AO]. 2. Since the issues involved in these appeals in ITA Nos.39 & 41/JP/2025 for A.Ys 2013-14 & 2014-15 are inter related

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

challenged the assessment order dated 21.03.2022 passed under Section 144 r.w.s.147 of the Income Tax Act, 1961 [ for short “Act”] passed by National Faceless Assessment Centre [ for short AO]. 2. Since the issues involved in these appeals in ITA Nos.39 & 41/JP/2025 for A.Ys 2013-14 & 2014-15 are inter related

Venetian Ldf Projects LLP, Gurgaon vs. ACIT Circle-4(1), Gurgaon

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2019[2014-15]Status: DisposedITAT Delhi01 May 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

liable to be quashed. 2. That the PCIT erred in invoking revisionary jurisdiction under section 263 of the Act qua assessment completed by National Faceless Assessment Centre ('NFAC') under section 143(3) read with sections 144C(3) and 144B of the Act, which is a complete code in itself

Classic Network Private Limited and Backbone Enterprise Limited Jv, Rajkot vs. The Income Tax Officer, Ward - 2(1)(1), Rajkot

In the result, the appeal of the assessee, is dismissed, as withdrawn

ITA 30/RJT/2025[2018-19]Status: DisposedITAT Rajkot30 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Sainiassessment Year: (2018-19) Classic Network Pvt. Ltd. & The Ito, Backbone Enterprise Ltd., Jv Ward-2(1)(1) 202, Arpan Complex Rajkot. Kalawad Road, Opp: Swaminnarayan Vs. Temple Rajkot. Pan : Aacac 6960 G. (Appellant) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, ld.Sr.DR
Section 272A(1)(d)

Appeal), National Faceless Appeal Centre (NFAC), Delhi, vide order dated 24.10.2024, which in turn arises, out of a penalty order passed by the National Faceless Assessment Centre, Delhi / Assessing Officer, dated 13.08.2021, u/s.272A(1)(d) of the Income Tax Act, 1961. 2. At the outset, Learned Counsel for the assessee

Sri. Narayanappa Muthuraju, Bengaluru vs. Income Tax Officer, Ward-2(1)(3), Bengaluru

In the result, both the appeals by the assessee are allowed for statistical purposes

ITA 2301/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Apr 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru
Section 115BSection 143(3)Section 271ASection 69ASection 69C

wherein the appeal filed by the assessee against the penalty order passed u/s. 271AAC(1) of the Act dated 4.8.2021 passed by the National Faceless Assessment Centre, Delhi was dismissed. Therefore, the assessee has raised the following grounds of appeal: - “ 1. The penalty order passed u/s.271AAC

Sri. Narayanappa Muthuraju, Bengaluru vs. Income Tax Officer, Ward-2(1)(3), Bengaluru

In the result, both the appeals by the assessee are allowed for statistical purposes

ITA 2300/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Apr 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru
Section 115BSection 143(3)Section 271ASection 69ASection 69C

wherein the appeal filed by the assessee against the penalty order passed u/s. 271AAC(1) of the Act dated 4.8.2021 passed by the National Faceless Assessment Centre, Delhi was dismissed. Therefore, the assessee has raised the following grounds of appeal: - “ 1. The penalty order passed u/s.271AAC

S.K. Ventures, Mumbai vs. Income Tax Officer Ward 2(2), Kalyan

In the result the appeal filed by the assessee is allowed

ITA 1839/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Apr 2025AY 2015-16

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 115JSection 142(1)Section 143(3)Section 144Section 263Section 80

Aggrieved by the order of the Ld.PCIT the assessee filed appeal before this Tribunal. 2.4 Meanwhile, amidst COVID-19 in the National Faceless Assessment Centre effect to the order passed u/s.263 of the Act. The Ld.AO sought for issued notice under section 142(1) in the order giving details regarding ... Ventures conditions for claiming deduction u/s. VI-A. Due to ongoing covid-19, the assessee could not respond to the notices issued by National Faceless Assessment Centre. 2.5 On 13/09/2021, the National Faceless Assessment Centre passed Assessment Order under section 144 read with section 263, of the Act. Aggrieved

Chhaya Devi, Muzaffarpur vs. NFAC, Delhi

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

ITA 437/PAT/2024[2018-19]Status: DisposedITAT Patna29 Apr 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 437/Pat/2024 Assessment Year: 2018-2019 Chhaya Devi,………….…………………….………Appellant New Area Sikandarpur, Muzaffarpur-842001, Bihar [Pan:Aakpd7640M] -Vs.- National Faceless Assessment Centre (Nfac)…………………………………………….....Respondent New Delhi Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue

Section 10ASection 142(1)Section 143(3)

Sanjay Awasthi, Accountant Member I.T.A. No. 437/PAT/2024 Assessment Year: 2018-2019 Chhaya Devi,………….…………………….………Appellant New Area Sikandarpur, Muzaffarpur-842001, Bihar [PAN:AAKPD7640M] -Vs.- National Faceless Assessment Centre (NFAC)…………………………………………….....Respondent New Delhi Appearances by: Shri Sanjeev Kr. Anwar, Advocate, appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared ... Member Vice-President (KZ) Kolkata, the 29th day of April, 2025 Copies to :(1) Chhaya Devi, New Area Sikandarpur, Muzaffarpur-842001, Bihar (2) National Faceless Assessment Centre (NFAC), New Delhi (3) CIT(Appeals), National Faceless Appeal Centre (NFAC), Delhi; 4) CIT - ; (5) The Departmental Representative; (6) Guard FileBy order

Surendra Mangaldas Shah, HUF, Ahmedabad vs. The Dy.CIT, Circle-2(1)(1), Ahmedabad

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

ITA 2035/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2013-14

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2013-14 Surendra Mangaldas Shah, Huf The Dcit, Cir.2(1)(1) G/7, Amola Chambers Vs Ahmedabad. Cg Road Ahmedabad. Pan : Aachs 6590 R (Applicant) (Responent) : Shri S.N. Soparkar, Sr.Advocate Assessee By : Adjournment Application Revenue By सुनवाई क" तारीख/Date Of Hearing : 29/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/04/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Adjournment Application
Section 144BSection 147Section 148Section 250Section 271(1)(c)Section 68

hereinafter referred to as "the Act"], for the Assessment Year 2013-14, arising from the reassessment order dated 26.03.2022 passed by the National Faceless Assessment Centre, Delhi [hereinafter referred to as "Assessing Officer"], under section 147 read with section 144B of the Act. 2 Facts of the Case

Deputy Commissioner of Income Tax, Central Circle-2(4), Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, both the appeals bearing ITA Nos 515 & 516/Mum/2025 filed by the revenue are dismissed

ITA 516/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Apr 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidara

For Appellant: Ms.Priyanka Jain a/wFor Respondent: Shri Asif Karmali (SR DR)
Section 143(3)Section 250Section 270ASection 274Section 80

Labs Limited Act’)date of order 27/11/2024 for A.Ys. 2017-18& 2018-19. The impugned orders were emanated from the orders of the National Faceless Assessment Centre, Delhi (in short, the “Ld.AO”) date of orders dated 23/03/2022 passed under section 270A of the Act. 2. Both the appeals have same

Deputy Commissioner of Income Tax, Central Circle-2(4), Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, both the appeals bearing ITA Nos 515 & 516/Mum/2025 filed by the revenue are dismissed

ITA 515/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Apr 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidara

For Appellant: Ms.Priyanka Jain a/wFor Respondent: Shri Asif Karmali (SR DR)
Section 143(3)Section 250Section 270ASection 274Section 80

Labs Limited Act’)date of order 27/11/2024 for A.Ys. 2017-18& 2018-19. The impugned orders were emanated from the orders of the National Faceless Assessment Centre, Delhi (in short, the “Ld.AO”) date of orders dated 23/03/2022 passed under section 270A of the Act. 2. Both the appeals have same

Royal Canin India Private Limited, Mumbai vs. Assistant Commissioner of Income-Tax, Mumbai

Appeal is hereby dismissed

ITA 6816/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Apr 2025AY 2021-22

Bench: Shrivikram Singh Yadav & Shri Anikesh Banerjeeroyal Canin India Pvt Ltd Vs Assistant Commissioner Of Income- 1401 & 1402, F Wing, 14Th Tax, Circle 3(1)(1), Floor, Lotus Corporate Park, Aayakar Bhavan, M.K. Road, Cts No.185/A, Graham Firth Mumbai-400 020 Compound, Western Express Highway, Goregaon (East), Mumbai-400 063 Pan: Aadcr4417J Appellant Respondent

For Appellant: ShriK.M. Gupta a/w Shri AnmolFor Respondent: Shri Pankaj Kumar (CIT DR)
Section 143(3)Section 144BSection 144CSection 144C(13)

case, and in law, the impugned Assessment Order dated 22 October 2024 passed by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment centre. Mumbai or the Learned Assessing Officer ('Ld. AO"), under section 143(3) r.w.s. 1440(13) of the Income

Parth Dinesh Patel, Mehsana vs. The Income Tax Officer, Ward-1, Patan

In the result, for the reasons set out hereinabove the orders of the

ITA 138/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad25 Apr 2025AY 2016-17
For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Atul Pandey, Sr.DR
Section 147Section 148Section 68

reassessment orders framed under section 147 r.w.s. 144B of the Income-tax Act, 1961 [hereinafter referred to as “the Act"], by the National Faceless Assessment Centre (NFAC), Delhi [hereinafter referred to as "Assessing Officer /AO"] for the Assessment Years (AYs) 2015-16 and 2016-17, respectively. As the issues involved

Parth Dinesh Patel, Mehsana vs. The Income Tax Officer, Ward-1, Patan

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 137/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad25 Apr 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.137/Ahd/2024 & 138/Ahd/2024 िनधा"रण वष" /Assessment Years : 2015-16 & 2016-17 Parth Dinesh Patel The Income Tax Officer बनाम/ 18/19, Utkarsh Society Ward-1, V/S. Opp. Market Yard Patan – 384 265 Tal. Visnagar, Mehsana Gujarat – 384 315 "थायी लेखा सं./Pan: Bwrpp 7811 A (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Shri Dhinal Shah, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 23/04/2025 घोषणा की तारीख /Date Of Pronouncement: 25/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Two Appeals Are Filed By The Assessee Against The Separate Orders Dated 01.12.2023 Passed By The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], Arising Out Of Reassessment Orders Framed Under Section 147 R.W.S. 144B Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], By The National Faceless Assessment Centre (Nfac), Delhi [Hereinafter Referred To As “Assessing Officer /Ao”] For The Assessment Years (Ays) 2015–16 & 2016–17, Respectively. As The Issues Involved In Both The Appeals Are Common

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Atul Pandey, Sr.DR
Section 147Section 148Section 68

reassessment orders framed under section 147 r.w.s. 144B of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], by the National Faceless Assessment Centre (NFAC), Delhi [hereinafter referred to as “Assessing Officer /AO”] for the Assessment Years (AYs) 2015–16 and 2016–17, respectively. As the issues involved

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. Estate Officer, Huda Panchkula, Panchkula

In the result, the appeals filed by the Revenue are dismissed, and the Cross Objection filed by the Assessee in those appeals are also dismissed

ITA 221/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh24 Apr 2025AY 2016-17

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

For Appellant: Shri A.K. Jindal & Ms. Rattan Kaur, C.A’sFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 148

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

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. Estate Officer, Huda Panchkula, Panchkula

In the result, the appeals filed by the Revenue are dismissed, and the Cross Objection filed by the Assessee in those appeals are also dismissed

ITA 220/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh24 Apr 2025AY 2015-16

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

For Appellant: Shri A.K. Jindal & Ms. Rattan Kaur, C.A’sFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 148

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

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. Estate Officer, Huda Panchkula, Panchkula

In the result, the appeals filed by the Revenue are dismissed, and the Cross Objection filed by the Assessee in those appeals are also dismissed

ITA 219/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh24 Apr 2025AY 2014-15

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

For Appellant: Shri A.K. Jindal & Ms. Rattan Kaur, C.A’sFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 148

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

Sardarsarovar Narmada Nigam Ltd., Gandhinagar vs. The Pr. CIT, Ahmedabad-3, Ahmedabad

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

ITA 821/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad24 Apr 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.821/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Sardarsarovar Narmada The Pr.Cit, बनाम/ Nigam Ltd. Ahmedabad-3 V/S. Block-12, 1St Floor Ahmedabad – 380 014 Near Sachivalaya Complex Gandhiangar -382 010 (Gujarat) "थायी लेखा सं./Pan: Aaccs 6704 L अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Ms. Arti N. Shah, Ar Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 22/04/2025 घोषणा की तारीख /Date Of Pronouncement: 24/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Ms. Arti N. Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 144BSection 263Section 37(1)

learned PCIT set aside the assessment order dated 27.05.2021 passed under section 143(3) read with section 144B of the Act by the National Faceless Assessment Centre ("NFAC"), Delhi, and directed the Sardarsarovar Narmada Nigam Ltd. vs. The Pr.CIT Asst. Year : 2018-19 Assessing Officer to pass a fresh assessment

Xl Health Corporation India Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

The appeals of the assessee are dismissed as withdrawn

ITA 420/BANG/2022[2017-18]Status: DisposedITAT Bangalore24 Apr 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

For Appellant: Shri Prathik Rath, AdvocateFor Respondent: Smt. Nandini Das, CIT(DR)(ITAT), Bengaluru
Section 143(3)

appeals are filed by XL Health Corporation India Pvt. Ltd. (the assessee/appellant) against the final assessment orders passed by the Assessing Officer, National Faceless Assessment Centre, Delhi (NFAC) / Assessment Unit, Income Tax Department [ld. AO] u/s. 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income

Liju Jose, Kottayam vs. Income Tax Officer Ward 5 Kottayam, Kottayam

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

ITA 175/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Prasanth Srinivas, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 69

Hearing : 13.03.2025 Pronouncement : 23.04.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income- tax (Appeals) [“CIT(A)” for short] dated 24.12.2024 for the assessment years 2017-2018. 2. Brief facts of the case