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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

Laxmikant Nandkishor Toshniwal, Latur vs. ITO, Ward-1, Latur

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

ITA 1853/PUN/2024[2016-17]Status: DisposedITAT Pune30 Jan 2026AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1853/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Laxmikant Nandkishor Vs. Ito, Ward-1, Latur. Toshniwal, Nandkishor Toshniwal, Deva Niwas, Bhagya Nagar, Nandi Stop, Latur- 413512. Pan : Agppt1081M Appellant Respondent Assessee By : Shri Shubham N. Rathi (Virtual) Revenue By : Shri Amol Khairnar Date Of Hearing 05.01.2026 : Date Of Pronouncement 30.01.2026 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2016-17. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. Non-Acceptance Of Condonation Of Delay 1.1 The Learned Commissioner Of Income Tax(Appeals) ["The Ld. Cit(A)] Has Erred In Not Condoning The Delay In Filing Of The Appeal Without Properly Considering The Cause For Delay.

For Appellant: Shri Shubham N. Rathi (Virtual)For Respondent: Shri Amol Khairnar
Section 142(1)Section 147Section 148Section 68

PREJUDICE TO ABOVE ON MERITS 3. ADDITION OF CASH DEPOSIT OF ₹ 10,53,000/- U/S 68 OF THE ACT 3.1 The Assessment Unit, National Faceless Assessment Centre ['the Ld. AO'] has erred in in making addition of 10,53,000/- u/s 68 of the Act. 3.2 On the facts

Cisco Systems (India) Private Limited, Bangalore vs. The Principal Commissioner of Income Tax - 2, Koramangala, Bangalore

In the result, the appeal of the assessee is hereby dismissed

ITA 1234/BANG/2025[AY 2021-22]Status: DisposedITAT Bangalore30 Jan 2026

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2021-22

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 143(3)Section 144BSection 263Section 37(1)

briefly advert to the statutory architecture of faceless assessment. Under section 144B of the Act, the assessment proceedings are conducted through the National Faceless Assessment Centre, which may assign different functions to specialized units, namely the Assessment Unit, Verification Unit, Technical Unit and Review Unit. Where factual verification, examination ... records, third-party enquiries or recording of statements is required, the Assessment Unit is empowered to request the National Faceless Assessment Centre to assign the matter to a Verification Unit. The Verification Unit then conducts the necessary enquiries and uploads its report, which forms part of the assessment record

Yogesh Jagannath Satav, Pune vs. ITO, Ward-12(4), Pune

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

ITA 2022/PUN/2025[2014-15]Status: DisposedITAT Pune28 Jan 2026AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2022/Pun/2025 धििाारण वर्ा / Assessment Year : 2014-15 Yogesh Jagannath Satav, The Income Tax Officer, Fadai Chowk, Nagar Road, Ward – 12(4), Pune Wagholi, Taluka-Haveli, Vs. Pune-412207 Pan : Bbtps3761B अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Digambar Surwase Department By : Shri Manish Mehta Date Of Hearing : 20-01-2026 Date Of 28-01-2026 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 12.06.2025 Of The Ld. Additional/Joint Commissioner Of Income Tax (Appeals)-2, Chennai [“Addl./Jcit(A)”] Pertaining To Assessment Year (“Ay”) 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law, The Learned Cit(A) (National Faceless Assessment Centre) Erred In Dismissing The Appeal Of Appellant Even Though Form-5 Under Direct Taxes Vivad Se Vishwas Scheme Was Not Issued The Appellant By Jurisdictional Commissioner Of Income Tax. The Appellant Prays That Appeal May Be Restored Back To File To Of Cit(A) For Hearing The Appeal On Merits. 2. On The Facts & Circumstances Of The Case & In Law, The Order Passed Under Section 250 By Cit(A) Nfac, Delhi Dismissing The Appeal Is Wholly Illegal, Unlawful & Against The Principal Of Natural Justice. The Appellant Prays For Just, Fair & Appropriate Relief. 3. On The Facts & Circumstances Of The Case & In Law, Cit(A) Nfac Erred In Not Passing A Speaking Order On The Grounds Raised By The Appellant Before Nafc. The Appellant Prays For Just, Fair & Appropriate Relief. 4. On The Facts & Circumstances Of The Case & In Law, The Appellant Prays That Appeal Deemed To Be Withdrawn, May Be Revived.

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Manish Mehta
Section 143(2)Section 143(3)Section 148Section 234ASection 234BSection 250

raised the following grounds of appeal : “1. On the facts and circumstances of the case and in law, the learned CIT(A) (National Faceless Assessment Centre) erred in dismissing the appeal of appellant even though Form-5 under Direct Taxes Vivad Se Vishwas Scheme was not issued the appellant

Garrah Skus Limited, Bankura vs. ITO, Ward 3(1), Bankura

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

ITA 2361/KOL/2025[2018-2019]Status: DisposedITAT Kolkata28 Jan 2026AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 144Section 147Section 148Section 148ASection 226(3)Section 250Section 69ASection 69C

Appellant under Section 147 of the Act. In the said assessment order passed u/s 147 of the Act, the assessment unit of the National Faceless Assessment Centre had made an addition on account of unexplained money under section 69A and had also disallowed an expenditure on account of unexplained expenditure

Strides Pharma Science Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 15(3)(1), Mumbai

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

ITA 5986/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Jan 2026AY 2022-23

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 133(6)Section 143(3)Section 250Section 270ASection 270A(9)Section 271ASection 274Section 69C

upholding the assessment order 2 ('impugned order') passed under Section 143(3) of the Income-tax Act, 1961 ('the Act') by the Learned National Faceless Assessment Centre ('Ld. NFAC'). 3. The Ld. CIT(A) has erred in law and on facts in confirming the addition ... upholding the assessment order ('impugned order') passed under Section 143(3) of the Income-tax Act, 1961 ('the Act') by the Learned National Faceless Assessment Centre ('Ld. NFAC'). 1.2 The Ld. CIT(A) has failed to provide an opportunity via video conferring to explain the submission as requested

Strides Pharma Science Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 15(3)(1), Mumbai

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

ITA 5985/MUM/2025[2021-22]Status: DisposedITAT Mumbai28 Jan 2026AY 2021-22

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 133(6)Section 143(3)Section 250Section 270ASection 270A(9)Section 271ASection 274Section 69C

upholding the assessment order 2 ('impugned order') passed under Section 143(3) of the Income-tax Act, 1961 ('the Act') by the Learned National Faceless Assessment Centre ('Ld. NFAC'). 3. The Ld. CIT(A) has erred in law and on facts in confirming the addition ... upholding the assessment order ('impugned order') passed under Section 143(3) of the Income-tax Act, 1961 ('the Act') by the Learned National Faceless Assessment Centre ('Ld. NFAC'). 1.2 The Ld. CIT(A) has failed to provide an opportunity via video conferring to explain the submission as requested

Spectro Analytical Labs Private Limited, Delhi vs. Au, Income Tax Department, Jao Circle 22(2), Delhi

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 5848/DEL/2024[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year 2021-22 Spectro Analytical Labs Vs. Au, Income Tax Department, Private Limited Jao Circle 22(2) Delhi E-41, Okhla Industrial Area, Phase-Ii, Okhla Industrial Estate, S.O. Tehkhand, South East Delhi-110020 Pan No.Aaccs2840R Appellant Respondent Appellant Sh. Nageshwar Rao, Advocate (Virtual) Sh. Parth, Advocate Respondent Sh. Dharm Veer Singh, Cit Dr

Section 143(3)Section 144Section 144CSection 144C(1)Section 144C(13)Section 144C(3)Section 154Section 92C

Income Tax, [2022] 136 taxmann.com 260(Delhi). 2. The Hon’ble High Court of Delhi in the case of SRF Ltd. Vs. National Faceless Assessment Centre, Delhi [2021] 129 taxmann.com 174 (Delhi). 3. The Hon’ble High Court of Delhi in the case of Anand NVH Products

Modi-Mundipharma Beauty Products Private Limited, New Delhi vs. DCIT, Circle-16(1), Dehi

In the result, appeals of the assessees are allowed

ITA 725/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant PAN: AAACM-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours and Travels India P. Ltd., A-296, Basement, Conference

Le Passage to India Tours & Travels Pvt. Ltd., New Delhi vs. DCIT, Circle- 13(1), New Delhi

In the result, appeals of the assessees are allowed

ITA 672/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant PAN: AAACM-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours and Travels India P. Ltd., A-296, Basement, Conference

Eberspaecher Suetrak Bus Climate Control Systems India Pvt. Ltd., Bengalore vs. DCIT, New Delhi

In the result, appeals of the assessees are allowed

ITA 2071/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant PAN: AAACM-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours and Travels India P. Ltd., A-296, Basement, Conference

Johnson Matthey India Pvt. Ltd., Delhi vs. DCIT, Circle-13(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 5199/DEL/2024[2021-22]Status: DisposedITAT Delhi27 Jan 2026AY 2021-22

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2021-22] Johnson Matthey India Pvt. Vs. Dcit, Ltd., 5Th Floor, C/O Regus Circle-13(1) Business Center, Gurgaon C.R. Building, Delhi Road, South West Delhi- 110037. Pan-Aaacj2919A Appellant Respondent Assessee By Shri Sumit Mangal, Adv. Ms. Radhika Sharma, Adv. Ms. Soumya Pandey, Adv. Revenue By Shri S.K. Jadhav, Cit Dr Date Of Hearing 22.01.2026 Date Of Pronouncement 27.01.2026 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 [“The Act”] Dated 23.10.2024 Pertaining To The Assessment Year 2021-22. 2. During The Course Of Hearing The Bench Has Asked The Assessee To File Specific Ground Of Appeal No.2 As Against General Ground Of Appeal No. 2 Taken. In Compliance, Assessee Vide Application Dt. 12.03.2025 Filed Under Rule 11 Of The Income Tax Appellate Tribunal Rules, 1963 Raised Additional Ground Of Appeal Under. The Additional Ground Of Appeal Taken Reads As Under: Johnson Matthey India Pvt. Ltd. Vs. Dcit

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

facts and in the circumstances of the case and in law, the assessment order dated October 23, 2024 passed by the National Faceless Assessment Centre under section 143(3) read with section 144C(13) and 144B of the Income Tax Act, 1961 for the Assessment Year 2021-22 is barred

Ariba India Private Limited, Delhi vs. Assistant Commissioner of Income Tax, Delhi

In the result, appeal of the assessee is allowed

ITA 2705/DEL/2024[2011-12]Status: DisposedITAT Delhi27 Jan 2026AY 2011-12

Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 144CSection 144C(13)Section 144C(3)Section 92CSection 92C(3)

cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:— (i) the National Faceless Assessment Centre shall assign the case selected for the purposes of faceless assessment under this section to a specific assessment unit through an automated allocation system ... National Faceless Assessment Centre shall intimate the assessee that assessment in his case shall be completed in accordance with the procedure laid down under this section; (iii) a notice shall be served on the assessee, through the National Faceless Assessment Centre, under sub-section (2) of section 143 or under

Lonza India Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax, Circle 1(1), Gurgaon

ITA 6010/DEL/2024[2021-22]Status: DisposedITAT Delhi23 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5351/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

Express Building, 9-10, Bahadurshah Zafar Marg, New Delhi 110002 PAN: AABCT-1559-M ...... अपीलार्थी/Appellant बनाम Vs. Assessment Unit, National Faceless Assessment Centre (NFAC), Deputy Commissioner of Income, Circle 25(1), Delhi प्रतिवादी/Respondent अपीलार्थीगण द्वारा/ Appellants by : Shri Ajay Vohra, Sr. Advocate (Virtual) with S/Shri Neeraj Jain, Advocate

Iqr Analytics Pvt Ltd, Delhi vs. DCIT, Circle-10 (1), Delhi

ITA 5763/DEL/2024[2021-22]Status: DisposedITAT Delhi23 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5351/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

Express Building, 9-10, Bahadurshah Zafar Marg, New Delhi 110002 PAN: AABCT-1559-M ...... अपीलार्थी/Appellant बनाम Vs. Assessment Unit, National Faceless Assessment Centre (NFAC), Deputy Commissioner of Income, Circle 25(1), Delhi प्रतिवादी/Respondent अपीलार्थीगण द्वारा/ Appellants by : Shri Ajay Vohra, Sr. Advocate (Virtual) with S/Shri Neeraj Jain, Advocate

Voith Paper Fabrics India Limited, Faridabad vs. Assessment Unit, Income Tax Department (Jao- DCIT, Circle 1, Faridabad)

ITA 5351/DEL/2024[2021-22]Status: DisposedITAT Delhi23 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5351/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

Express Building, 9-10, Bahadurshah Zafar Marg, New Delhi 110002 PAN: AABCT-1559-M ...... अपीलार्थी/Appellant बनाम Vs. Assessment Unit, National Faceless Assessment Centre (NFAC), Deputy Commissioner of Income, Circle 25(1), Delhi प्रतिवादी/Respondent अपीलार्थीगण द्वारा/ Appellants by : Shri Ajay Vohra, Sr. Advocate (Virtual) with S/Shri Neeraj Jain, Advocate

Kadimi Special Steels Private Limited(Amalgamated With Kadimi Tool Manufacturing Company Private Limited), Delhi vs. ACIT, Circle-13(1), Delhi

In the result, Appeals of the Assessee are allowed

ITA 2246/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Jan 2026AY 2018-19

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

Section 143(3)Section 144BSection 144C(3)

Assessment Year 2017-18 and 2018-19 respectively. 1. That the final order passed by the Ld Assessing Officer ('AO"), Assessment Unit, National Faceless Assessment Centre ('NaFAC) giving effect to the order of the Transfer Pricing Officer (TPO) and the Kadini Special Steels Pvt. Ltd. vs. ACIT directions

Kadimi Special Steels Private Limited(Amalgamated With Kadimi Tool Manufacturing Company Private Limited), New Delhi vs. ACIT, Circle-13(1), Delhi

In the result, Appeals of the Assessee are allowed

ITA 2245/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Jan 2026AY 2017-18

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

Section 143(3)Section 144BSection 144C(3)

Assessment Year 2017-18 and 2018-19 respectively. 1. That the final order passed by the Ld Assessing Officer ('AO"), Assessment Unit, National Faceless Assessment Centre ('NaFAC) giving effect to the order of the Transfer Pricing Officer (TPO) and the Kadini Special Steels Pvt. Ltd. vs. ACIT directions

Guman Singh Kushwah, Shivpuri vs. Income Tax Officer, Ashoknagar

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

ITA 544/AGR/2025[2014-15]Status: DisposedITAT Agra22 Jan 2026AY 2014-15

Bench: Shri M. Balaganeshgumnam Singh Kushwah, Vs. Income Tax Officer, Infront Of Collector Kothi, Ashok Nagar, Shiv Colony, Shivpuri, Mp Mp (Appellant) (Respondent) Pan: Bcjpk2729Q Assessee By : Shri Ashish Goyal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 22/01/2026

For Appellant: Shri Ashish Goyal, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 194Section 194ISection 201Section 206ASection 50C

passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 16.03.2022 by the Assessing Officer, National Faceless Assessment Centre, Delhi (hereinafter referred to as ‘ld. AO’). 2. One of the ground raised before me is that the learned NFAC had mechanically confirmed

Nayana Jayesh Patel, Indore vs. Assessing Officer, Indore

Appeal is allowed for statistical purpose

ITA 475/IND/2025[2012-13]Status: DisposedITAT Indore22 Jan 2026AY 2012-13

Bench: Shri B.M. Biyani

Section 147Section 250Section 50c

Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 19.03.2022 passed by learned National Faceless Assessment Centre, Delhi [“AO”] u/s 147 r.w.s. 263 & 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee

Virendra Kumar Mandot, Sadar Bazar Sailana Ratlam vs. Income Tax Officer, ITO-1, Ratlam

ITA 382/IND/2025[2017-2018]Status: DisposedITAT Indore22 Jan 2026AY 2017-2018

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 147Section 44ASection 69Section 69A

Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 22.08.2021 passed by learned National Faceless Assessment Centre, Delhi [“AO”] u/s 147 r.w.s. 143(3) & 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee ... NFAC (A) erred in sustaining the impugned Re-assessment order 22/08/2021 passed u/s 147 for A.Y 2017-18 (Financial Year 2016-17) by National Faceless Assessment Centre is illegal, perverse and without jurisdiction. 3. That without prejudice to the above, on the facts and in the circumstances of the case