“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

Nawkiran Plymers Pvt. Ltd.(Amalgamated With Nawkiran Polychem Pvt. Ltd.), Kolkata vs. I.T.O., Ward - 5(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 3105/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: Shri Rajesh Kumar, Am

For Appellant: Shri Deep Agarwal, ARFor Respondent: Shri Pampa Ray, DR

Section 142(1)Section 143(1)Section 143(2)Section 148Section 151ASection 68

Officer. After hearing the rival contentions and perusing the materials available on record, I find that the assessment has been framed by the National Faceless Assessment Centre vide order dated 13.03.2022, which in our opinion, is without jurisdiction as the Provisions of Section 151A of the Act which provides

Goutam Kumar Sarkar, Matigara vs. ITO, Ward 1(3), Siliguri

In the result, the appeal of the assessee is allowed

ITA 1297/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 144BSection 151ASection 250

without jurisdiction and therefore, the same is invalid and may be quashed. The additional ground raised by the assessee is extracted below: “National faceless Assessment Centre (NFAC) erred in having assumed jurisdiction under section 151A, read with section 144B of the Income Tax Act, 1961 from 18.02.2021 when they were ... with effect from 01.11.2020 which was notified on 29.03.2022 vide notification no.18/2022/F. No. 370142/16/2022-TPL(Part)]. Therefore, the assessment proceedings were taken by the National Faceless Assessment Centre, Delhi by issuing notice u/s 142(1) dated 09.02.2022 and thereafter the assessment was framed ac- cordingly after issuing show cause notice which

Goutam Kumar Sarkar, Siliguri vs. ITO, Ward 1(3), Siliguri

In the result, the appeal of the assessee is allowed

ITA 1103/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 144BSection 151ASection 250

Aman Gupta, Chennai vs. Deputy Commissioner of Income Tax, Circle - 1, Ltu Chennai, Chennai

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

ITA 2565/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Feb 2026AY 2016-17

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2565/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 Shri Aman Gupta, The Deputy Commissioner A-1, Vrindavan Enclave, Vs. Of Income Tax, 189, Lloyds Road, Circle 1, Gopalapuram, Ltu, Chennai – 600 086. Chennai. Pan: Adzpa 0417D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V. Tharish, Ca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 03.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 17.02.2026

For Appellant: Shri V. Tharish, CAFor Respondent: Ms. Gouthami Manivasagam

Section 147ASection 148Section 148ASection 250Section 69A

sections 148 and 148A shall mean and shall always be deemed to have meant to be an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in sub-section (3) of section 1448" This retrospective clarificatory provision directly overrides any contrary High Court judgments

Spice of Life Hotels and Estates Private Limited, Mumbai vs. DCIT-2(3)(1), Mumbai

ITA 7704/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by

Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

BEFORE SMT. BEEBA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7703/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 7704/Mum/2025 (Assessment Year: 2014-15) National Faceless Assessment Centre Spice of Life Hotels and Estates Pvt. Ltd., [Dy. CIT-2(3)(1)] 1 Somnath, Ram Mandir Road, Room No. 608, Aayakar Bhavan

Spice of Life Hotels and Estates Private Limited, Mumbai vs. DCIT- 2(3)(1), Mumbai

ITA 7703/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by

Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

Mustafa Alihusain Sunelwala, Pune vs. ITO, Ward-14(1), Pune

In the result, the appeal of the assessee is allowed

ITA 1396/PUN/2025[2022-23]Status: DisposedITAT Pune16 Feb 2026AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Smt. Deepa KhareFor Respondent: Shri Madhan Thirmanpalli

Section 142(1)Section 144Section 270(9)Section 270ASection 274Section 54F

appellate order. Placing reliance on the decision of the Hon’ble Delhi High Court in the case of Prem Brothers Infrastructure LLP Vs. National Faceless Assessment Centre (2022) 142 taxmann.com 38 (Delhi) and in the case of Schneider Electric Sought East Asia (HQ) Pte. Ltd. Vs. Asst. Commissioner of Income

Narrotam Morarjee Institute of Shipping, Mumbai vs. ITO (Exemption)Ward 2(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5559/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Feb 2026AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2018-19 Narrotam Morarjee Institute Of National Faceless Shipping, Mumbai Assessment Appeal Centre 76 – Jolly Maker, Chambers – 2, (Nfac) Office Of The Vs. Vivek Shah, Mumbai, Nariman Commissioner Of Income Point S.O.-400021 Tax, Appeal, Addl/Jcit(A) Delhi (Pan : Aaatn0042R) (Appellant) (Respondent) Present For: Assessee : Shri Nishit Gandhi, Advocate Revenue : Shri Leyaqat Ali Afaqui, Sr. Dr Date Of Hearing : 18.11.2025 Date Of Pronouncement : 16.02.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2025- 26/1078465227(1) Dated 14.07.2025 Passed Against The Penalty Order U/S. 270A Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), For Ay 2018-19. 2. Grounds Taken By The Assessee Are Reproduced As Under: 1. In The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeals Centre, Delhi ["The Cit (A)") U/S 250 Of The Income Tax Act, 1961 ["The Act For Short Erred In Confirming The Penalty U/S 270A Of The Act Passed

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Leyaqat Ali Afaqui, Sr. DR

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 250Section 270A

confirming the penalty u/s 270A of the Act passed 2 Narottam Morarjee Institute of Shipping AY 2018-19 by the Assessment Unit, National Faceless Assessment Centre ["the NFAC" for short] which is in fact contrary to the extant law and therefore void. 2. While so affirming the penalty u/s 270A

Mrs. Jeanette Dsouza Legal Representative of Late Shri. Vinod Dsouza), Mangalore vs. Income Tax Officer, Ward-1(1), Mangalore

In the result, with above direction to the learned assessing officer, the ground No

ITA 2348/BANG/2025[2016-17]Status: DisposedITAT Bangalore10 Feb 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2016-17 Mrs. Jeanette Dsouza, Lr Of Late Shri Vinod Dsouza, Flat No. San F 10, The Income Tax Officer, Holy Family Apartments, Ward – 1(1), Vs. Lalbagh, Mangalore, Mangalore. Karnataka – 575 003. Pan: Adhpd4076H Appellant Respondent

For Appellant: Shri Prasanna Shenoy, CA

Section 139Section 142Section 144Section 144BSection 147Section 148Section 148ASection 149Section 159Section 55

passed under section 147 read with section 144 read with section 144B of the income tax act, 1961 (the act) by the National faceless assessment Centre (the learned AO) was dismissed. Page 2 of 5 2. The assessee is aggrieved with the fact that the learned CIT is confirmed

Kabel Metal Power Cables Ltd, Thane vs. Dy. Commissioner of Income Tax, Circle-5(2)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4789/MUM/2025[2014-15]Status: DisposedITAT Mumbai10 Feb 2026AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarita No.4789/Mum/2025 (Assessment Year: 2014-15)

For Appellant: Shri Prakash Jhujhunwala a/w Shri Saiprasad GhoshFor Respondent: Shri Ritesh Misra (CIT DR)

Section 139(1)Section 143(2)Section 147Section 148Section 250

assessment years 2013-14 and 2014-15, date of orders 31.12.2024 and 16.12.2024 respectively. The impugned orders emanated from the orders of the National Faceless Assessment Centre, Delhi (for Kabel Metal Power Cables Ltd. brevity the ‘Ld. AO’) order passed under section 147 r.w.s. 144B of the Act, date

Kabel Metal Power Cables Ltd, Thane vs. Dy. Commissioner of Income Tax, Circle-5(2)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4788/MUM/2025[2013-14]Status: DisposedITAT Mumbai10 Feb 2026AY 2013-14

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarita No.4789/Mum/2025 (Assessment Year: 2014-15)

For Appellant: Shri Prakash Jhujhunwala a/w Shri Saiprasad GhoshFor Respondent: Shri Ritesh Misra (CIT DR)

Section 139(1)Section 143(2)Section 147Section 148Section 250

Krishan Pal, Gurgaon vs. ITO, Ward 2(2)-Gurgaon, Gurgaon

Appeal is allowed

ITA 139/DEL/2026[2014-15]Status: DisposedITAT Delhi10 Feb 2026AY 2014-15

Bench: Sh. Satbeer Singh Godaraita No. 139/Del/2026 : Asstt. Year: 2014-15 Krishan Pal, Vs Income Tax Officer, C/O Ca M R Sahu, Ward-2(2), House No. 651, 1St Floor, Sector- Gurgaon, 10A, Near G. D. Goenka Public Haryana-22001 School, Gurgaon-122001 (Appellant) (Respondent) Pan No. Asqpk6236J Assessee By: Sh. M. R. Sahu, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1068016367(1) Dated 27.08.2024, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 142(1)Section 147Section 148Section 151ASection 80C

following additional grounds: “1. That on facts, and in the circumstances of the case and in law, the Faceless Assessing Officer of National Faceless Assessment Centre,Delhi (FAO,NFAC-Delhi) erred in having assumed jurisdiction for concluding the face less assessment of income escaping assessment and passing the assessment order ... 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

Abhimanyu Gupta, Patiala vs. Dy. Commissioner of Income Tax, Circle-Patiala, Patiala

In the result, the appeal of the assessee is allowed

ITA 979/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh09 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 115BSection 144BSection 147Section 148Section 153CSection 69

material and statements. 8.1 We note that the notice under section 148 was issued by the Jurisdictional Assessing Officer and not by the National Faceless Assessment Centre through automated allocation, as mandated under section 151A read with the CBDT Notification dated 29.03.2022. 8.2 The reassessment proceedings have thus been initiated

Suman Jagannath Sankhe, Mumbai vs. ITO Ward 41.4.4, Kautilya Bhavan, Mumbai

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

ITA 7528/MUM/2025[2016-17]Status: DisposedITAT Mumbai06 Feb 2026AY 2016-17

Bench: Smt. Beena Pillai ()

Section 144BSection 148Section 148ASection 151Section 151ASection 68

facts and circumstances of the case and in law, re-assessment proceedings and the consequential assessment order passed by the Assessing Authority, National Faceless Assessment Centre [the Ld. AO], is bad in law and void for want of jurisdiction and the Ld. CIT(A) erred in affirming the same

Mittal Cotspin Limited, Ludhiana vs. Income Tax Officer, Ward-2(5), Ludhiana

In the result, appeal is allowed

ITA 950/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh04 Feb 2026AY 2014-15

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 950/Chd/2025 "नधा"रण वष" / Assessment Year: 2014-15 M/S Mittal Cotspin Ltd., The Ito, St. No. 1, Opp. Govt. Primary Vs Ward 2(5), High School, Madhopouri, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aagcm7124G अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca, Shri Aditya Sood, Ca & Ms. Deepali Aggarwal, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr. Dr Date Of Hearing : 28.01.2026 Date Of Pronouncement : 04.02.2026

For Appellant: Shri Ashwani Kumar, CA, Shri Aditya Sood, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr. DR

Section 143(2)Section 143(3)Section 147Section 68

provisions of section 151 of the Act." A.Y.2014-15 4 Yours faithfully, Additional / Joint / Deputy / Assistant Commissioner of Income Tax/ Income-tax Officer, National Faceless Assessment Centre, Delhi.” 4. The ld. counsel for the assessee while impugning the orders of Revenue Authorities submitted that though assessment was reopened for the reason

Shivram S Shetty, Mumbai vs. Income Tax Officer Ward 2(1), Thane

ITA 5653/MUM/2024[2015-16]Status: DisposedITAT Mumbai04 Feb 2026AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri Prabhash Shankar, Am

For Appellant: Shri Kumar Kale, AdvFor Respondent: Shri Pravin Salunkhe, SR. DR

Section 133(6)Section 142(1)Section 144Section 144B(1)Section 147Section 148Section 151Section 151ASection 250

read with Section 144 read with Section 1448 of the Income-tax Act, dated 01.03.2022, passed by the Faceless Assessing Officer (FAO) of National Faceless Assessment Centre, is bad in law for lack of jurisdiction u/s 144B(1) for passing assessment order u/s.147 prior to 29.03.2022, when notification u/s.151A ... first proviso thereto is not satisfied; (ii) the said notice ought to have been issued by the Assessment Unit, National Faceless Assessment Centre, Delhi (FAO) instead of Income Tax Office, Ward 2(1), Thane (JAO). (iii) no Document Identification No. (DIN) is mentioned in the said notice as per mandate

Shivram S Shetty, Mumbai vs. Income Tax Officer Ward 2(1), Mumbai

ITA 5652/MUM/2024[2014-15]Status: DisposedITAT Mumbai04 Feb 2026AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri Prabhash Shankar, Am

For Appellant: Shri Kumar Kale, AdvFor Respondent: Shri Pravin Salunkhe, SR. DR

Section 142(1)Section 144Section 144B(1)Section 147Section 148Section 151Section 151ASection 250

read with Section 144 read with Section 1448 of the Income-tax Act, dated 01.03.2022, passed by the Faceless Assessing Officer (FAO) of National Faceless Assessment Centre, is bad in law for lack of jurisdiction u/s 144B(1) for passing assessment order u/s.147 prior to 29.03.2022, when notification u/s.151A ... first proviso thereto is not satisfied; (ii) the said notice ought to have been issued by the Assessment Unit, National Faceless Assessment Centre, Delhi (FAO) instead of Income Tax Officer, Ward 2(1), Thane ('JAO), (iti) no Document Identification No. ('DIN) is mentioned in the said notice as per mandate

Honda Trading Corporation India Private Limited, New Delhi vs. Dc/ACIT, Circle 10(1), Delhi / Assessment Unit, Income Tax Department, New Delhi

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

ITA 5286/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2026AY 2021-22

Bench: Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

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

Income-tax Act, 1961 vide DIN: ITBA/AST/S/143(2)/2022- 23/1043607153(1) was issued upon the assessee on 28/06/2022 by the National Faceless Assessment Centre. In response to the notice the assessee company made its submission on 12/07/2022. The assessee submitted copy of computation of income, copy of ITR, copy

Sahana Jewellery Exports Pvt. Ltd., Coimbatore vs. ITO, Corporate Ward-3, Coimbatore

In the result, the appeal of the assessee stands allowed

ITA 3474/CHNY/2025[2016-17]Status: DisposedITAT Chennai02 Feb 2026AY 2016-17

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 143(3)Section 271BSection 273BSection 274Section 44A

passed u/s.271B of the Income-tax Act, 1961 [hereinafter referred to as “the Act”] by the :-2-: ITA. No:3474/Chny/2025 Assessment Unit, National Faceless Assessment Centre [hereinafter referred to as “the AO”], for the Assessment Year 2016-17. 2. At the outset, it is observed that there is a delay

Voith Hydro P.Ltd, New Delhi vs. DCIT, Circle-25(1), New Delhi

ITA 2758/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Feb 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthivoith Hydro Private Ltd., आअसं.2758/दिल्ली/2022(नि.व. 2017-18)

For Appellant: Shri Rajan Vora, Chartered AccountantFor Respondent: Shri Dharm Veer Singh, CIT(DR)

Section 144CSection 144C(13)Section 153

Mall East Delhi, IP Extension, Delhi 110092 PAN: AABCV-5041-J बनाम Vs. अपीलार्थी/Appellant Additional/Joint/Deputy/Assistant Commissioner of Income Tax, Income Tax Officer, National Faceless Assessment Centre, Delhi प्रतिवादी/Respondent अपीलार्थी द्वारा / Appellant by : Shri Rajan Vora, Chartered Accountant प्रतिवादीद्वारा / Respondent by : Shri Dharm Veer Singh, CIT(DR) सुनवाई की