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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

Odisha Sports Development Andpromotion Company, Bhubaneswar vs. DCIT, Exemption Ward, Bhubaneswar

In the result, all three appeals of the assessee are allowed

ITA 496/CTK/2024[2015-16]Status: DisposedITAT Cuttack08 Apr 2025AY 2015-16

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.496-498/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development & Vs Dcit, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha Pan No. :Aabco 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated All Dated 30.09.2024, Passed In Itba/Nfac/S/250/2024- 25/1069244316(1), Itba/Nfac/S/250/2024-25/1069244321(1) & Itba/Nfac/S/250/2024-25/1069244327(1) For The Assessment Year 2015-2016, 2016-2017 & 2017-2018. 2. Shri P.R.Mohanty, Fca Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. It Was Submitted By Ld Ar Of The Assessee That The Assessee Is A Company Promoted By The Government Of Odisha. It Was The Submission That The Company’S Accounts Were Audited By Statutory Auditors. It Was The 2

For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 11(2)Section 139(1)Section 143(3)Section 263

issued which is shown at page No.31 of the paper book which reads as under :- To Additional/Joint/Deputy / Assistant Commissioner of Income Tax/Income-tax Officer, National Faceless Assessment Centre, Delhi 3 ITA No.496-498/CTK/2024 Sub Submission in reply to the letter No- ITBA/AST/F/143(3)(SCN)/2021-22/1041451762(1) dated 24/03/2022. Respected Sir In respect

St Josephs Church Neduvaloor, Neduvaloor vs. ITO, Exemption Ward, Kannur

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

ITA 205/COCH/2025[2023-24]Status: DisposedITAT Cochin08 Apr 2025AY 2023-24

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR
Section 11Section 11(3)Section 12ASection 143(1)

Hearing : 26.03.2025 Pronouncement : 08.04.2025 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 30.01.2025 for the assessment year 2023-2024. 2. Brief facts of the case

Cannanore Pharma, Kannur vs. ITO, Ward 1 & Tps, Kannnur

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

ITA 195/COCH/2025[2017-18]Status: DisposedITAT Cochin08 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Sreehari A.C., CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 143(3)

Hearing : 26.03.2025 Pronouncement : 08.04.2025 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 27.10.2022 for the assessment year 2017-2018. 2. There is a delay

Ayyanthole Panchayath Service Cooperative Bank Limited 471, Kariattukara vs. Income Tax Officer Ward 2(1), Thrissur

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

ITA 193/COCH/2025[2012-13]Status: DisposedITAT Cochin08 Apr 2025AY 2012-13

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Alan Dev, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 139(1)Section 143(3)Section 148Section 250Section 80PSection 80P(2)(a)

Hearing : 26.03.2025 Pronouncement : 08.04.2025 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 22.12.2023 for the assessment year 2012-2013. 2. The brief facts of the case

The Kannur District Merchants Co-Operative Society Limited, Kannur vs. ITO, Ward 1 and Tps, Kannur

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

ITA 180/COCH/2025[2018-19]Status: DisposedITAT Cochin08 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Akhil Shaji, AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Hearing : 13.03.2025 Pronouncement : 08.04.2025 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 17.01.2024 for the assessment year 2018-2019. 2. The appellant is a co-operative

Saithu Muhamed, Palakkad vs. ITO, Ward -5, Palakkad

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

ITA 167/COCH/2025[2017-18]Status: DisposedITAT Cochin08 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Padmanathan K.V, AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)

Hearing : 13.03.2025 Pronouncement : 08.04.2025 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 31.01.2025 for the assessment year 2017-2018. 2. Brief facts of the case

Alliance Educational Foundation, Malakkara vs. Income Tax Officer, Alappuzha

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

ITA 903/COCH/2024[2016-17]Status: DisposedITAT Cochin08 Apr 2025AY 2016-17

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 11Section 11(2)Section 12ASection 143(3)Section 250

Pronouncement : 08.04.2025 O R D E R Per Inturi Rama Rao, AM : This appeal at the instance of the assessee is directed against National Faceless Assessment Centre / Commissioner of Income-tax (Appeals) [“CIT(A)”] order dated 04.09.2024 passed u/s.250 of the Income-tax Act, 1961 [“the Act”] for the assessment

Riyas Nelliyote, Kuttiadi vs. ACIT, Circle -2(1), Kozhikode

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

ITA 767/COCH/2024[2015-16]Status: DisposedITAT Cochin08 Apr 2025AY 2015-16

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

For Appellant: Sri.C.B.M.Warrier, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 143(3)Section 250Section 271(1)(c)Section 274Section 292BSection 54F

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 04.07.2024 passed u/s. 250 of Income Tax Act, 1961 ("the Act" hereinafter). The relevant assessment year

Kerala State Co-Operative Bank Ltd, Thiruvananthapuram vs. DCIT, Circle 1(1), Thiruvananthapuram

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

ITA 73/COCH/2024[2020-2021]Status: DisposedITAT Cochin08 Apr 2025AY 2020-2021

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

For Appellant: Sri.Ananthan , CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 143(1)Section 143(3)Section 250

Pronouncement : 08.04.2025 O R D E R Per Inturi Rama Rao, AM : This appeal at the instance of the assessee is directed against National Faceless Assessment Centre / Commissioner of Income-tax (Appeals) [“CIT(A)”] order dated 06.12.2023 passed u/s.250 of the Income-tax Act, 1961 [“the Act”] for the assessment

Shaji Ayyapan, Ernakulam vs. ITO Corporate Ward-2(2), Kochi

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

ITA 645/COCH/2024[2015-16]Status: DisposedITAT Cochin08 Apr 2025AY 2015-16

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

For Appellant: Ms.Krishna K, AdvocataeFor Respondent: Smt.Leena Lal, Sr.AR
Section 143(3)Section 2(22)(e)Section 250

Pronouncement : 08.04.2025 O R D E R Per Inturi Rama Rao, AM : This appeal at the instance of the assessee is directed against National Faceless Assessment Centre / Commissioner of Income-tax (Appeals) [“CIT(A)”] order dated 11.08.2023 passed u/s.250 of the Income-tax Act, 1961 [“the Act”] for the assessment

Annamma Joseph, Kochi vs. ACIT, Non Corp Cir 1(1), Kochi

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

ITA 632/COCH/2024[2016-17]Status: DisposedITAT Cochin08 Apr 2025AY 2016-17

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

For Appellant: Sri.K.Sankaranarayanan, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 143(3)Section 250

Pronouncement : 08.04.2025 O R D E R Per Inturi Rama Rao, AM : This appeal at the instance of the assessee is directed against National Faceless Assessment Centre / Commissioner of Income-tax (Appeals) [“CIT(A)”] order dated 15.05.2024 passed u/s.250 of the Income-tax Act, 1961 [“the Act”] for the assessment

Molley Jayaprakash, Trivandrum vs. ITO, Ward-1(2), Thiruvananthapuram

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

ITA 432/COCH/2024[2017-2018]Status: DisposedITAT Cochin08 Apr 2025AY 2017-2018

Bench: Shri Inturi Rama Rao

For Appellant: Sri.Suresh Kumar C, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 115BSection 143(3)

Hearing : 12.03.2025 Pronouncement : 08.04.2025 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 18.12.2023 for the assessment year 2017-2018. 2. Briefly the facts of the case

The Kerala High Court Employees Credit Co-Operative Society Limited E830, Ernakulam vs. ITO, Corporate Ward 2(1), Kochi

In the result, the appeals filed by the assessee are allowed

ITA 1051/COCH/2024[2020-21]Status: DisposedITAT Cochin08 Apr 2025AY 2020-21

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

For Appellant: Sri.M.R.Sasi, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 250Section 80PSection 80P(2)(d)

Inturi Rama Rao, AM : These appeals filed by the assessee are directed against different orders of the National Faceless Assessment Centre / Commissioner of Income-tax (Appeals), [“CIT(A)”] passed u/s.250 of the Income-tax Act, 1961 [“the Act”] for the assessment years

The Kerala High Court Employees Credit Co-Operative Society Limited E830, Ernakulam vs. ITO, Corporate Ward 2(1), Kochi

In the result, the appeals filed by the assessee are allowed

ITA 1050/COCH/2024[2018-19]Status: DisposedITAT Cochin08 Apr 2025AY 2018-19

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

For Appellant: Sri.M.R.Sasi, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 250Section 80PSection 80P(2)(d)

Inturi Rama Rao, AM : These appeals filed by the assessee are directed against different orders of the National Faceless Assessment Centre / Commissioner of Income-tax (Appeals), [“CIT(A)”] passed u/s.250 of the Income-tax Act, 1961 [“the Act”] for the assessment years

The Kerala High Court Employees Credit Co-Operative Society Limited E830, Ernakulam vs. ITO, Corporate Ward 2(1), Kochi

In the result, the appeals filed by the assessee are allowed

ITA 1049/COCH/2024[2017-18]Status: DisposedITAT Cochin08 Apr 2025AY 2017-18

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

For Appellant: Sri.M.R.Sasi, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 250Section 80PSection 80P(2)(d)

Inturi Rama Rao, AM : These appeals filed by the assessee are directed against different orders of the National Faceless Assessment Centre / Commissioner of Income-tax (Appeals), [“CIT(A)”] passed u/s.250 of the Income-tax Act, 1961 [“the Act”] for the assessment years

Mylapra Service Co Operative Bank Ltd, Pathanamthitta vs. Income Tax Officer, Ward 5, Thiruvalla

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

ITA 1021/COCH/2024[2016-2017]Status: DisposedITAT Cochin08 Apr 2025AY 2016-2017

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

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR
Section 250Section 80PSection 80P(2)(d)

Inturi Rama Rao, AM : This is an appeal filed by the assessee directed against the order of the National Faceless Assessment Centre / Commissioner of Income- tax (Appeals), [“CIT(A)”] dated 27.09.2023 passed u/s.250 of the Income-tax Act, 1961 [“the Act”] for the assessment year 2016-2017 2. Briefly

Combined Foods (P) Limited, Ernakulam vs. Income Tax Officer, Corporate Ward-1(1), Kochi

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

ITA 862/COCH/2023[2014-15]Status: DisposedITAT Cochin08 Apr 2025AY 2014-15

Bench: Shri Inturi Rama Rao

For Appellant: Sri.P.M.Veeramani, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 14ASection 36(1)(iii)Section 41(1)Section 43(1)

Hearing : 13.03.2025 Pronouncement : 08.04.2025 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 28.11.2023 for the assessment year 2014-2015. 2. Briefly the facts of the case

O E N India Limited, Kochi vs. DCIT, Corporate Cir 2(1), Kochi

In the result, ground No.2 filed by the assessee stands allowed

ITA 861/COCH/2023[2018-19]Status: DisposedITAT Cochin08 Apr 2025AY 2018-19

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

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 10Section 10(1)Section 143(3)Section 14ASection 250Section 40

Inturi Rama Rao, AM : These three appeals at the instance of the assessee are directed against different orders of National Faceless Assessment Centre / Commissioner of Income-tax (Appeals) [“CIT(A)”] all dated 16.10.2023 passed u/s.250 of the Income-tax Act, 1961 [“the Act”] for the assessment years

O E N India Limited, Kochi vs. ITO Corporate Ward-2(2), Kochi

In the result, ground No.2 filed by the assessee stands allowed

ITA 860/COCH/2023[2016-17]Status: DisposedITAT Cochin08 Apr 2025AY 2016-17

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

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 10Section 10(1)Section 143(3)Section 14ASection 250Section 40

Inturi Rama Rao, AM : These three appeals at the instance of the assessee are directed against different orders of National Faceless Assessment Centre / Commissioner of Income-tax (Appeals) [“CIT(A)”] all dated 16.10.2023 passed u/s.250 of the Income-tax Act, 1961 [“the Act”] for the assessment years

O E N India Limited, Kochi vs. ACIT Corporate Circle-2(1), Kochi

In the result, ground No.2 filed by the assessee stands allowed

ITA 859/COCH/2023[2012-13]Status: DisposedITAT Cochin08 Apr 2025AY 2012-13

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

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 10Section 10(1)Section 143(3)Section 14ASection 250Section 40

Inturi Rama Rao, AM : These three appeals at the instance of the assessee are directed against different orders of National Faceless Assessment Centre / Commissioner of Income-tax (Appeals) [“CIT(A)”] all dated 16.10.2023 passed u/s.250 of the Income-tax Act, 1961 [“the Act”] for the assessment years