“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

Vishal Ramesh Fegade, Aurangabad vs. Assessing Officer, Ward 1(5), Aurangabad

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

ITA 2503/PUN/2025[2020-21]Status: DisposedITAT Pune22 Jan 2026AY 2020-21

Bench: Shri Manish Boradआयकर अपील सं. / Ita No.2503/Pun/2025 िनधा"रण वष" / Assessment Year : 2020-21 Vishal Ramesh Fegade, Vs. Ito, Ward- 1(5), A-B-8, Tapadia Pride, Aurangabad. Paithan Road, Aurangabad- 431001. Pan : Aanpf6699K Appellant Respondent Assessee By : Shri Anup Shaha Revenue By : Shri Shashank Ojha (Virtual) Date Of Hearing : 14.01.2026 Date Of Pronouncement : 22.01.2026 आदेश / Order Per Manish Borad, Am: This Appeal Filed At The Instance Of Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 27.08.2025 Which Is Arising Out Of The Assessment Order U/S 147 Of The Act For Assessment Year 2020-21 Framed On 17.03.2013 By The Ito, Ward-1(5), Aurangabad. 2. The Assessee Has Raised Following Grounds Of Appeal :- “1. I, Vishal Ramesh Fegade, Am A Salaried Employee & My Primary Source Of Income Is Derived Solely From My Employment. I Would Like To Explicitly State That I Have Not Made Any Cash Payments In Relation To The Purchase Of The Property In Question. All Payments Made Towards The Acquisition Of The Property Have Been Conducted Through Formal Banking Channels, Ensuring Full Transparency & Compliance With Legal Requirements. The Details Of These Payments Are Clearly Outlined In The Purchase Deed.

For Appellant: Shri Anup ShahaFor Respondent: Shri Shashank Ojha (Virtual)

Section 132Section 143(2)Section 147Section 148Section 151ASection 69

CBDT notification the notice under section 148 of the Income tax Act, 1961 ought to have been issued by the National Faceless Assessment Centre (NFAC) and not by the AO. Thus, the notice issued under section 148 of the Income tax Act, 1961 seems to be viod ab initio

Jamnadas Virji Shares and Stock Brokers Private Limited, Mumbai vs. Deputy Commissioner of Income Tax 4(3)(1), Mumbai

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

ITA 8364/MUM/2025[2017-18]Status: DisposedITAT Mumbai22 Jan 2026AY 2017-18

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar

Section 10(34)Section 133ASection 139(1)Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 250Section 37(1)

reassessment proceedings culminated in orders passed under section 143(3) read with section 147 and section 144B of the Act by the National Faceless Assessment Centre [hereinafter referred to as “Assessing Officer or AO”). 2.2. The reopening for all the years was based on information received from the Investigation Wing

Jamnadas Virji Shares and Stock Brokers Private Limited, Mumbai vs. Deputy Commissioner of Income Tax 4(3)(1), Mumbai

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

ITA 8363/MUM/2025[2016-17]Status: DisposedITAT Mumbai22 Jan 2026AY 2016-17

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar

Section 10(34)Section 133ASection 139(1)Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 250Section 37(1)

Jamnadas Virji Shares and Stock Brokers Pvt Ltd, Mumbai vs. Deputy Commissioner of Income Tax 4(3)(1), Mumbai

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

ITA 8362/MUM/2025[2015-16]Status: DisposedITAT Mumbai22 Jan 2026AY 2015-16

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar

Section 10(34)Section 133ASection 139(1)Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 250Section 37(1)

Jamnadas Virji Shares and Stock Brokers Private Limited, Mumbai vs. DCIT, 4(3)(1), Mumbai

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

ITA 8361/MUM/2025[2014-15]Status: DisposedITAT Mumbai22 Jan 2026AY 2014-15

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar

Section 10(34)Section 133ASection 139(1)Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 250Section 37(1)

Haricharan Rathore, Ashok Nagar vs. Income Tax Officer, Ashok Nagar

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 148ASection 151Section 151A

reassessment proceedings, the reference to 'random allocation' has correctly been made as random allocation of cases to the Assessment Units by the National Faceless Assessment Centre. When random allocation is with reference to officer for reassessment then the same would equally apply for issuance of notice under Section

Kshitij Interiors Pvt. Ltd., Mumbai vs. DCIT-Circle 2(1)(1), Mumbai

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

ITA 7401/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Jan 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarkshitij Interiors Pvt. Ltd. Dcit- Circle 210, Mogra Village, Old 2(1)(1), Nagardas Road, Mumbai- Vs. Aayakar Bhavan, 400069 Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aabck8174D (Applicant) (Respondent) Assessee By Shri Vishwas Mehendale Revenue By Shri Hemanshu Joshi, Sr. Dr Date Of Hearing 20.01.2026 Date Of Pronouncement 21.01.2026

Section 115JSection 133ASection 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 270A(8)Section 270A(9)(a)

initiated penalty proceedings under section 270A of the Act for misreporting of income. 5. Pursuant thereto, penalty proceedings were carried out and the National Faceless Assessment Centre passed an order dated 16.03.2022 under section 270A(8) of the Act, holding that the assessee had under-reported income in consequence

D.D.155Athoorp.U.Publicservantsco-Opthrift&Creditsociety Limited, Sithayankottai vs. Ward 1, Dindigul

In the result the appeal of the assessee is stands allowed

ITA 2801/CHNY/2025[2020-2021]Status: DisposedITAT Chennai20 Jan 2026AY 2020-2021

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Raviassessment Years: 2020-21 D.D.155 Athoor P.U.Public Servants Income Tax Officer, Cooperative Thrift & Credit Society Ward-1, Limited, Dindigul No.8-1-19 Market Road, Sithavankottai Aathoor-Tk, Dindigul Tamil Nadu-624 708. [Pan: Aacad2029F]

For Appellant: NoneFor Respondent: Ms.R.Anitha, Addl.CIT

Section 143(3)Section 270ASection 270A(6)(a)Section 270A(8)Section 80(2)(d)Section 80PSection 80P(2)(d)

claiming deduction of Rs. 48,99,939/- u/s 80P of the Act. Against the said return of income, the assessment was completed by National Faceless Assessment Centre (hereinafter called “AO”) vide order dated 22.09.2022 passed u/s 143(3) r.w.s. 144B of the Income Tax Act at a total income

Nitin Harilal Shah, Mumbai vs. Income Tax Officer, Mumbai

ITA 6536/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Leyaqat Ali Aafaqui, Sr. DR

Section 132Section 147Section 148Section 148ASection 151Section 153CSection 271(1)(c)Section 69A

Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [in short 'Ld. CIT(A)'] has erred in confirming the order passed by the National Faceless Assessment Centre (in short 'Ld. AO') u/s. 147 r.w.s. 144B of theIncome Tax Act, 1961 (the Act ). 2. The Ld. CIT(A) has erred ... erred in not holding that notice issued u/s. 148 of the Act ought to have been issued by the National Faceless Assessment Centre and not 2 Nitin Harilal Shah by the Jurisdictional Assessing Officer as mandated by circular no. 18 of 2022 dated 29.03.2022 issued by the CBDT, thereby, rendering

Kalawati Enterprises Private Limited, Patna vs. Deputy Commissioner of Income Tax, Delhi

In the result, appeal of the assessee is allowed

ITA 358/PAT/2025[2013-14]Status: DisposedITAT Patna16 Jan 2026AY 2013-14

Bench: SHRI L.P. SAHU (Accountant Member), SHRI SONJOY SARMA (Judicial Member)

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri Manab Adak, JCIT

Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151A

completed u/s.147 r.w.s.144B of the Act by the AO(NFAC), Delhi on 24.03.2022. It was the submission that the notification for which the National Faceless Assessment Centre to pass the assessment order came into effect from 29.03.2022. It was the submission that as the assessment order has been passed before ... case of assessee has been passed by the NFAC on 28.03.2022. It was the submission that the Notification by which the National Faceless Assessment Centre was made effective is dated 29.03.2022. It was the submission that consequently the assessment order passed on 28.03.2022 is liable to be quashed

Kalpana Narware, Betul vs. Income Tax Officer, Betul

Appeal is allowed for statistical purpose

ITA 202/IND/2025[2017-18]Status: DisposedITAT Indore16 Jan 2026AY 2017-18

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

Section 144Section 253

Income Tax Appeal No. 202/IND/2025. - 3. That it is submitted that there was a delay of 508 days in filing First Appeal before National Faceless Assessment Centre, New Delhi against the order dated 25/10/2019 passed u/s 144 of the Act by the Ld. Assessing officer i.e. Income Tax officer, Betul

Prithvi Landcraft Private Limited, Noida, Uttar Pradesh vs. Assessing Officer, NFAC

In the result, both the appeals of the assessee are dismissed

ITA 5835/DEL/2025[2017-18]Status: DisposedITAT Delhi15 Jan 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Mahesh Kumar, CIT-DR &

Section 144Section 147Section 250

Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment orders dated 14.09.2021 and 30.03.2022 passed by the National Faceless Assessment Centre, Delhi ITAs No.5834 & 5835/Del/2025 (hereinafter referred to as ‘the Ld. AO’) under Section 144 r.w.s. 263 and under Section 147 r.w.s. 144B

Prithvi Landcraft Private Limited, Noida, Uttar Pradesh vs. Assessing Officer, NFAC

In the result, both the appeals of the assessee are dismissed

ITA 5834/DEL/2025[2016-17]Status: DisposedITAT Delhi15 Jan 2026AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Mahesh Kumar, CIT-DR &

Section 144Section 147Section 250

Rama Kant Tiwari, Faridabad vs. Income Tax Officer, Ward 2(2), Faridabad

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

ITA 6230/DEL/2025[2017-18]Status: DisposedITAT Delhi14 Jan 2026AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble Vice- & Mrs. Renu Jauhri, Hon’Ble

For Appellant: Shri D C Garg, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 143(3)Section 250Section 271Section 271BSection 44A

well on facts in deciding the appeal ex parte without service of any notice, hence violated principles of natural justice. 2. Learned National Faceless Assessment Centre (NaFAC) has grossly erred in law as well on facts in imposing penalty u/s 2718 without appreciating the fact that turnover of the Appellant ... limit if Rs. 2. 00 crores which mandated to get the accounts audited u/s 44AB of the Income tax Act, 1961. 3. Learned National Faceless Assessment Centre (NaFAC) has grossly erred in law as well on facts in determining turnover of Rs. 2,43,59,000/- against declared turnover

Rama Kant Tiwari, Faridabad vs. Income Tax Officer, Faridabad

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

ITA 6229/DEL/2025[2017-18]Status: DisposedITAT Delhi14 Jan 2026AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble Vice- & Mrs. Renu Jauhri, Hon’Ble

For Appellant: Shri D C Garg, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 143(3)Section 250Section 271Section 271BSection 44A

Sanjay Kumar Yadav, Delhi vs. CIT Appeal, New Delhi

In the result, assessee’s appeal is allowed for statistical purposes

ITA 5818/DEL/2025[2019-20]Status: DisposedITAT Delhi14 Jan 2026AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2019-20

Section 147

Order No. ITBA/NFAC/S/250/2025-26/1076432764(1)], passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 22.01.2024 passed by the National Faceless Assessment Centre, New Delhi in proceedings under Section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred

Sanjay Kumar vs. DCIT Circle-67(1), New Delhi

In the result, assessee’s appeal is allowed

ITA 5765/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2015-16

Section 147Section 151

ITBA/NFAC/S/250/2025-26/1079941099(1)], passed by the National Faceless Appeal Centre (NFAC), Delhi, in turn arising out of the order dated 29.03.2022 passed by the National Faceless Assessment Centre, Delhi in proceedings under Section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for Assessment Year

ITO, New Delhi vs. Ruptex Mineral Water Private Limited, New Delhi

In the result, the appeal filed by the Department of Revenue is dismissed and cross-objection filed by Assessee are allowed

ITA 3073/DEL/2025[2017-18]Status: DisposedITAT Delhi14 Jan 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Income Tax Officer, Vs. Ruptex Mineral Water Private New Delhi. Limited, K No. 799/1 Village Burari Jagatpur B.O. Jagatpur New Delhi. Pin: 1100 84, Delhi Pan :Aabcr0261Q (Appellant) (Respondent)

Section 142(1)Section 144BSection 147Section 148Section 148ASection 151Section 250Section 68Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI

Shri Avinash Bansal, Indore vs. Income Tax Officer 4(3), Indore

ITA 682/IND/2025[2018-19]Status: DisposedITAT Indore13 Jan 2026AY 2018-19

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

Section 147Section 270A

Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 26.03.2022 passed by learned National Faceless Assessment Centre, Delhi ["AO"] u/s 147 r.w.s. 144B of Income-tax Act, 1961 ["the Act"] for Assessment-Year [“AY"] 2018-19, the assessee has filed

Dr. R.M. Lohia Institute of Medical Sciences, Lucknow vs. NFAC, Delhi

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

ITA 519/LKW/2025[201-2020]Status: DisposedITAT Lucknow13 Jan 2026

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. B.P. Yadav, AdvFor Respondent: Sh. Neeraj Kumar, CIT DR

Section 10Section 139(1)Section 147Section 148Section 194CSection 194J

declaring nil income by availing exemption u/s 10(23C)(iiiab) / (iiiac) of the Act. 5. That the assessment order was framed by the National Faceless assessment centre [FAO] vide order dated 23.01.2024 passed u/s 147 r.w. 144 of the Act and assessee was assessed at Rs.22