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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

Pandalapaka Primary Agricultural Co-Op Society Ltd, East Godavari vs. Income-Tax Officer, Ward-1, Kakinada

ITA 438/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam28 Jan 2025AY 2020-21

Bench: 29.03.2022 After Obtaining Prior Approval From The Pcit, Visakhapatnam 1. In Response, Assessee Submitted Reply Through E-Mail On 24.03.2022 Stating That Assessee Is Eligible For Deduction Under Section 80P Of The Act & Therefore Issuance Of Notice Under Section 148A(A) Of The Act Is Not Warranted. Ld. Ao Did Not Accept The Reply Of The Assessee & Decided That It Is A Fit Case Of Issue Of Notice Under Section 148 Of The Act For The A.Y. 2018-19 & Thereafter Passed Order Under Section 148A(D) Of The Act On 30.03.2022.

Section 142(1)Section 144Section 148Section 148ASection 80P

I.T.A.Nos.437 & 438/VIZ/2024 Pandalapaka Primary Agricultural Co-op Credit Society Ltd., -- Delhi [hereinafter in short "Ld.CIT(A)"] vide respective DIN

Pandalapaka Primary Agricultural Co-Op Credit Society Ltd, East Godavari vs. Income-Tax Officer-Ward-1, Kakinada

ITA 437/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam28 Jan 2025AY 2018-19

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.437 & 438/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19 & 2020-21) Pandalapaka Primary Agricultural V. Income Tax Officer – Ward – 1 Income Tax Office Co-Op Credit Society Ltd., 3Rd Floor, Deepthi Towers 5-28/1, Pandalapaka Main Road, Kakinada – 533001 Biccavole Mandal – 533345 Andhra Pradesh [Pan: Aabap2382G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(1)Section 144Section 148Section 148ASection 80P

Assessment Year2020-21 on 28.12.2020 returning a taxable income of NIL after claiming deduction under section 80P 2 That the Assessment Unit, National Faceless Assessment Centre has passed an order under section 143(3) r.w.s. 144B dated 13.09.2022 by disallowing adding Rs.16,15,079/- being deduction claimed under section

Shiv Vegpro Private Limited, Kota vs. PCIT-Udaipur, Udaipur

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

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18
For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)
Section 147Section 263Section 36(1)(iii)Section 36(1)(va)Section 43B

u/s.263 of Income Tax Act, 1961 [ for short Act ] while examining the assessment records of the assessee which was passed by the National Faceless Assessment Centre on 15.04.2021. 2. The assessee has marched this appeal on the following grounds:- “1. The Ld. PCIT, Udaipur seriously erred in law as well

Reliance Generators Private Limited, Chennai vs. Income Tax Officer, NFAC

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

ITA 2906/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Jan 2025AY 2015-16

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)

For Appellant: NoneFor Respondent: Ms. Pushpa Hemachand, JCIT
Section 133(6)Section 144Section 144BSection 147Section 148

Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2024-25/1069699926 (1) dated 16.10.2024. The assessment was framed by the Assessing Officer, National Faceless Assessment Centre, Delhi for the assessment year 2015-16 u/s.147 r.w.s. 144 with section 144B of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide order

Shummy Poulose Puthanangady, Mumbai vs. Principal Commissioner of Income Tax - 27, Mumbai, Navi Mumbai

In the result, the appeal by the assessee is allowed

ITA 1448/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Jan 2025AY 2016-17

Bench: Shri Amarjit Singhshri Sandeep Singh Karhail

For Appellant: Shri Jigar MehtaFor Respondent: Shri Kishor Dhule – CIT-DR
Section 10(38)Section 142(1)Section 147Section 148Section 263

invoking jurisdiction u/s.263 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") without appreciating that the order passed by National Faceless Assessment Centre (NFAC) u/s.147 r.w.s.144B of the Act dated 28.03.2022 was neither erroneous nor prejudicial to the interest of the revenue. (b) The Ld. PCIT erred

Manish Kumar Jaisinghani, Prabhat Plaza vs. Income Tax Officer 1(1) Indore, Indore

Appeal is allowed for statistical purpose

ITA 126/IND/2024[2015-2016]Status: DisposedITAT Indore27 Jan 2025AY 2015-2016

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinha

Section 143(1)Section 143(3)Section 144Section 147Section 148Section 151

learned Commissioner of Income-Tax (Appeals), NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 29.03.2022 passed by learned National Faceless Assessment Centre, Delhi [“AO”] u/s 147 r.w.s. 144 and 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee

Rameshchand Badlani, Indore vs. ACIT 4 (1), Indore

The appeal of the assessee is allowed for statistical purpose

ITA 525/IND/2024[2014-15]Status: DisposedITAT Indore24 Jan 2025AY 2014-15

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2014-15 Rameshchand Badlani Acit 4(1) 43, Ananda Colony Indore बनाम/ Khajrana Road Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aehpb0735J Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.01.2025 Date Of Pronouncement 24.01.2025

Section 143(3)Section 147Section 250

Income Tax Act, 1961 dated 21.02.2024, which has emanated from the order of the Assessing Officer dated 30.03.2022 passed u/s 143(3), National Faceless Assessment Centre, Delhi. 2. It is pointed out by the registry that the filing of this appeal is belated by 75 ( seventy five ) days . The assessee

Shanmugam Arivazhagan, Kanchipuram vs. ITO Non Corp Ward 22(6), Tambaram

In the result, the appeal filed by the assessee in ITA Nos

ITA 2863/CHNY/2024[2016-17]Status: DisposedITAT Chennai24 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. Pushpa Hemachand, IRS, JCIT
Section 142(1)Section 147Section 148Section 249Section 249(3)Section 271Section 271(1)(b)

However, the Appellant did not pay the tax on the date of filing the return. Subsequently, the case was picked by the National Faceless Assessment Centre and the assessment completed u/s 147 r.w.s.144 r.w.s.144B of the Act. Thereafter, penalty proceedings u/s 271(1)(b) has been initiated

Shanmugam Arivazhagan, Kanchipuram vs. ITO Non Corp Ward 22(6), Tambaram

In the result, the appeal filed by the assessee in ITA Nos

ITA 2862/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Jan 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. Pushpa Hemachand, IRS, JCIT
Section 142(1)Section 147Section 148Section 249Section 249(3)Section 271Section 271(1)(b)

However, the Appellant did not pay the tax on the date of filing the return. Subsequently, the case was picked by the National Faceless Assessment Centre and the assessment completed u/s 147 r.w.s.144 r.w.s.144B of the Act. Thereafter, penalty proceedings u/s 271(1)(b) has been initiated

Shanmugam Arivazhagan, Kanchipuram vs. ITO Non Corp Ward 22(6), Tambaram

In the result, the appeal filed by the assessee in ITA Nos

ITA 2861/CHNY/2024[2014-15]Status: DisposedITAT Chennai24 Jan 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. Pushpa Hemachand, IRS, JCIT
Section 142(1)Section 147Section 148Section 249Section 249(3)Section 271Section 271(1)(b)

However, the Appellant did not pay the tax on the date of filing the return. Subsequently, the case was picked by the National Faceless Assessment Centre and the assessment completed u/s 147 r.w.s.144 r.w.s.144B of the Act. Thereafter, penalty proceedings u/s 271(1)(b) has been initiated

Shanmugam Arivazhagan, Kanchipuram vs. ITO Non Corp Ward 22(6), Tambaram

In the result, the appeal filed by the assessee in ITA Nos

ITA 2860/CHNY/2024[2013-14]Status: DisposedITAT Chennai24 Jan 2025AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2860, 2861, 2862 & 2863/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-2017) Shanmugam Arivazhagan, Vs. The Income Tax Officer, 50A, 8Th Street, Non Corp Ward 22(6) Vembuliamman Koil Street, Tambaram. Selaiyur, Kanchipuram 600 073. Chennai. [Pan: Aacpa 1677R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से /Respondent By : Ms. Pushpa Hemachand, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.01.2025 घोषणा क" तार"ख /Date Of Pronouncement : 23.01.2025 आदेश / O R D E R Manu Kumar Giri () These Four Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac) Delhi [Cit(A)] Even Date 28.10.2024 For Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Senior Citizen & Retired Govt. Employee Who Is Earning Mere Pension Income & Small Salary Income. The Assessee Is Incapable Of Understanding & Using The Income Tax Portal To Submit

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. Pushpa Hemachand, IRS, JCIT
Section 142(1)Section 147Section 148Section 249Section 249(3)Section 271Section 271(1)(b)

However, the Appellant did not pay the tax on the date of filing the return. Subsequently, the case was picked by the National Faceless Assessment Centre and the assessment completed u/s 147 r.w.s.144 r.w.s.144B of the Act. Thereafter, penalty proceedings u/s 271(1)(b) has been initiated

Achla Malhotra, Delhi vs. ITO, Ward-24(1), Delhi

ITA 4252/DEL/2024[2014-15]Status: DisposedITAT Delhi23 Jan 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

evidences, extracts of books of accounts etc. filed in the form of detailed ‘paperbook’ as well as assessment order dated 31.03.2022 passed by National Faceless Assessment Centre (NFAC), New Delhi u/s 147 r.w.s. 144B. In such assessment order addition of Rs.35,00,000/- was made to the returned income

Omprakash, Dholpur vs. ITO Ward 4 Bharatpur, Bharatpur

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

ITA 1255/JPR/2024[2012-13]Status: DisposedITAT Jaipur17 Jan 2025AY 2012-13
For Appellant: Shri Rahual Pandya, AdvFor Respondent: Shri Gautam Singh Choudhary (JCIT-DR)
Section 147Section 148oSection 2(14)Section 271(1)(C)Section 45

Held, yes [Paras 8, 9] [In favour of assessee]" b. That THE HON'BLE HIGH COURT OF BOMBAY incase of Ashok ChaganlalThakkarv. National Faceless Assessment Centre* [2024] 159 taxmann.com 559 (Bombay) held that "Section 2(14), read with sections 50C and 254, of the Income- tax Act, 1961 - Capital gains

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 160/RPR/2024[2017-18]Status: DisposedITAT Raipur16 Jan 2025AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

which in turn arises from the separate orders u/s 147 r.w.s. 144 r.w.s. 144B of the Act, passed by Income Tax Officers, National Faceless Assessment Centre, Delhi, all dated 26.03.2022. Pradeep Kumar Agrawal vs ITO, Ward- Dhamtari 2. In order to deliberate upon and to decide the common issues involved

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 159/RPR/2024[2016-17]Status: DisposedITAT Raipur16 Jan 2025AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

which in turn arises from the separate orders u/s 147 r.w.s. 144 r.w.s. 144B of the Act, passed by Income Tax Officers, National Faceless Assessment Centre, Delhi, all dated 26.03.2022. Pradeep Kumar Agrawal vs ITO, Ward- Dhamtari 2. In order to deliberate upon and to decide the common issues involved

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 158/RPR/2024[2015-16]Status: DisposedITAT Raipur16 Jan 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

which in turn arises from the separate orders u/s 147 r.w.s. 144 r.w.s. 144B of the Act, passed by Income Tax Officers, National Faceless Assessment Centre, Delhi, all dated 26.03.2022. Pradeep Kumar Agrawal vs ITO, Ward- Dhamtari 2. In order to deliberate upon and to decide the common issues involved

Dosti Realty Limited, Mumbai vs. ITO, Circle 1(1)(1), Mumbai

In the result, the appeal is allowed

ITA 6021/MUM/2024[2014-15]Status: DisposedITAT Mumbai16 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am Dosti Realty Limited The Dy. Cit, Circle 1(1)(1) 276, 1St Floor, Lawrence & Mayo Room No. 533, 5Th Floor, House, Dr. D. N. Road, Fort, Vs. Aayakar Bhavan, M. K. Road, Mumbai – 400 001 Mumbai-400 020

For Appellant: Dr. K. Shivaram, Sr. Adv. &For Respondent: Shri R. R. Makwana
Section 143(3)Section 147Section 14ASection 154

Saktijit Dey, VP: This is an appeal by the assessee, against order dated 30.09.2024, passed by National Faceless Assessment Centre (‘NFAC’ for short), New Delhi for the assessment year (A.Y.) 2014-15. 2. The grounds raised by the assessee, pertain to the validity of the jurisdiction exercised

Tc Tours Limited, Mumbai vs. DCIT, Aayakar Bhawan

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

ITA 2044/MUM/2024[2018-19]Status: DisposedITAT Mumbai15 Jan 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjeetc Tours Limited Vs Commissioner Of Income-Tax Thomas Cook Building, Dr D N (Appeals), National Faceless Appeal Road, Fort, Mumbai-400001. Centre (Nfac), Delhi Pan: Aabct5333R Applicant Respondent

For Appellant: Shri Ketan VedFor Respondent: ShriHemanshu Joshi, SR DR
Section 143Section 143(3)Section 144BSection 250Section 270A

objects to the order dated 22 April 2021 passed under section 143 r.w.s. 1448 of the Income-tax Act (the Act) by the National Faceless Assessment Centre, Delhi(Ld. AO) for the aforesaid assessment year on the following among other grounds: Ground 1-Assessment Order

Bipin Pranjivandas Shah, Mumbai vs. ITO Ward 27(1)(1), Navi Mumbai

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

ITA 1661/MUM/2024[2009-10]Status: DisposedITAT Mumbai10 Jan 2025AY 2009-10

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

Section 133(6)Section 143Section 143(2)Section 148Section 250Section 271(1)(c)

213/CTK/2023 4. ITO Ward-1(1) vs. Mohd. Umar Timber Mart. -ITA No. 353 & 354/Mum/2023. 5. Shri Rajeshkumar C Jain vs. National Faceless Assessment Centre, New Delhi-ITA No. 586& 585/M/2023. 6. Income Tax Officer-22(1)(6) vs. M/s. Broadcasting Services -ITA No. 1312/Mum/2020. 7. Shri. Deepak Gogri

Bipin Pranjivandas Shah, Mumbai vs. ITO Ward 27(1)(1), Navi Mumbai

In the result, both the appeals filed by the assessee are partly

ITA 1660/MUM/2024[2010-11]Status: DisposedITAT Mumbai10 Jan 2025AY 2010-11

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

Section 133(6)Section 143Section 143(2)Section 148Section 250Section 271(1)(c)

Ward, Paradeep-ITA No. 213/CTK/2023 ITO Ward-1(1) vs. Mohd. Umar Timber Mart. -ITA No. 353 & 354/Mum/2023. Shri Rajeshkumar C Jain vs. National Faceless Assessment Centre, New Delhi-ITA No. 586& 585/M/2023. Income Tax Officer-22(1)(6) vs. M/s. Broadcasting Services -ITA No. 1312/Mum/2020. Shri. Deepak Gogri