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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

Income Tax Officer, Ashoknagar vs. Ajit Singh, Shivpuri

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

ITA 89/AGR/2025[2013]Status: DisposedITAT Agra04 Dec 2025

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Income Tax Officer, Vs. Ajit Singh, Ashoknagar, Village-Haatodh, Madhya Pradesh Post-Kota, Shivpuri (Appellant) (Respondent) Pan: Ccnps7470K Assessee By : Shri Vipin Upadhyay, Adv Revenue By: Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 17/11/2025 Date Of Pronouncement 04/11/2025

For Appellant: Shri Vipin Upadhyay, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT(DR)
Section 133(6)Section 139Section 142(1)Section 143(2)Section 143(3)Section 144Section 144BSection 147Section 148Section 148(1)

There is nothing on record that the Principal Chief Commissioner or the Principal Director General, as the case may be, in charge of National Faceless Assessment Centre may, at any stage of the assessment, if (had) considered necessary, (and) transferred the above case to the Assessing Officer having jurisdiction over

ACIT, Circle 3, Lucknow vs. Anshuman Singh, Lucknow

In the result, the appeal of Revenue is allowed

ITA 342/LKW/2025[2017-18]Status: DisposedITAT Lucknow04 Dec 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139Section 142Section 142(1)Section 143Section 143(3)Section 144Section 147Section 148

proceedings, the Appellant, vide Written Submission filed his submission, which reads as under:- "This is an appeal made against the order passed by National Faceless Assessment Centre, New Delhi wherein the Hon'ble NFAC has assessed the income of the appellant at Rs.1,39,54,930/- under section 144 r.w.s ... Order under section 147 read with section 144 read with section 144B of the Income Tax Act, 1961 was passed by the National Faceless Assessment Centre against which the appellant is under appeal. ISSUES: Regarding addition of Rs.1,31,63,190/- Ground No. 1,2,5,6 & 7 of appeal

Jemamani Mohanta, Mayurbhanj vs. The Income Tax Officer, Ward-1, Baripada, Mayurbhanj

In the result, appeal of the assessee is allowed

ITA 486/CTK/2025[2014-15]Status: DisposedITAT Cuttack03 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.486/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2014-2015) Jemamani Mohanta, Vs Ito, Ward-1, Baripada At: Patpur, Chitrada, Baripada Town, District : Mayurbhanj-757022 Pan No. : Awxpm 7849 Q (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/12/2025 घोषणा की तारीख/Date Of Pronouncement : 03/12/2025

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Vijay Singh, Sr. DR
Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151A

completed u/s.147 r.w.s.143(3) of the Act by the AO(NFAC) on 28.03.2022. 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

Isrinfra Private Limited, Visakhapatnam vs. Assistant Commissioner of Income-Tax, Circle-3, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 478/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)Section 144Section 194CSection 40Section 68Section 69C

without jurisdiction and liable to be quashed. 3. The additions to the returned income/loss made by the Assessment National Faceless Assessment Centre is beyond the scope of the issues for which the case of the assessee is selected for scrutiny.” Since the additional grounds are legal in nature, we admit

Incometax Officer-1(4), Indore vs. Late Shri Sasmit Vyas L/H Ms. Anshu Vyas, Indore

ITA 152/IND/2025[2014-15]Status: HeardITAT Indore03 Dec 2025AY 2014-15

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

Section 147

National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arise out of respective three (3) assessment-orders dated 16.03.2022 and passed by National Faceless Assessment Centre, Delhi [“AO”] u/s 147 r.w.s.144 & 144B of the Income

Income Tax Officer, Ward2(2), Gurugram vs. Indraj, Gurgaon

Appeals of the revenue are dismissed

ITA 4048/DEL/2024[2016-17]Status: DisposedITAT Delhi03 Dec 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 144BSection 147Section 69A

passed u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the National Faceless Assessment Centre, Delhi for AYs: 2014-15 to 2017-18. 2. These appeals were heard together and have involved common issue and questions of facts

Income Tax Officer Ward 2(2), Gurugram vs. Indraj, Gurgaon

Appeals of the revenue are dismissed

ITA 4047/DEL/2024[2015-16]Status: DisposedITAT Delhi03 Dec 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 144BSection 147Section 69A

passed u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the National Faceless Assessment Centre, Delhi for AYs: 2014-15 to 2017-18. 2. These appeals were heard together and have involved common issue and questions of facts

Income Tax Officer, Gurgugram vs. Indraj, Gurgaon

Appeals of the revenue are dismissed

ITA 4046/DEL/2024[2014-15]Status: DisposedITAT Delhi03 Dec 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 144BSection 147Section 69A

passed u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the National Faceless Assessment Centre, Delhi for AYs: 2014-15 to 2017-18. 2. These appeals were heard together and have involved common issue and questions of facts

Income Tax Officer Ward 2(2) Gurugram, Gurugram vs. Indraj, Gurgaon

Appeals of the revenue are dismissed

ITA 3977/DEL/2024[2017-18]Status: DisposedITAT Delhi03 Dec 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 144BSection 147Section 69A

passed u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the National Faceless Assessment Centre, Delhi for AYs: 2014-15 to 2017-18. 2. These appeals were heard together and have involved common issue and questions of facts

Albatross Investment Pvt. Ltd., Kolkata vs. ITO, Ward 3(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 400/KOL/2025[2013-14]Status: DisposedITAT Kolkata02 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Albatross Investment Pvt. Ltd. Ito, Ward 3(1) 1, 7Th Floor, Room No.707, Aaykar Bhawan, P-7 British Indian Street, Chworinghee Square, Vs. Kolkata-700069, West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aacca6069N Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Pankaj Pandey, Dr Date Of Hearing: 14.10.2025 Date Of Pronouncement: 02.12.2025

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Pankaj Pandey, DR
Section 139(1)Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151A

assessment framed by the National Faceless assessment center, which is extracted below:- “The reassessment in this case has been done by the National Faceless Assessment Centre and order has been passed on 22.09.2021 which is the subject matter of present appeal. However the powers were conferred on the NFAC only ... which was affirmed by the ld. CIT (A). The ld. AR vehemently submitted before us that all the notices were issued by the National Faceless Assessment Centre, Delhi by referring to page no.16 to 19, which comprised notices issued

Balaji Powertronics, New Delhi vs. DCIT, Circle- 43(1), New Delhi

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

ITA 2743/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Dec 2025AY 2017-18

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2017-18 M/S. Balaji Powertronics, Vs. Dcit, Circle-43(1), H-56, Udyog Nagar, New Delhi Main Rohtak Road, Delhi – 1100 41 Pan :Aagfb0501M (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 270ASection 80Section 928A

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL

Vimal Ramtani, Bhopal vs. National Faceless Assessment Centre, Delhi

Appeal is allowed for statistical purpose

ITA 385/IND/2025[2013-14]Status: DisposedITAT Indore28 Nov 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2013-14 Vimal Ramtani Nfac, Basement-205, Zone-I, Delhi बनाम/ M.P. Nagar, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Abdpr6982N Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal Sr. Dr Date Of Hearing 26.11.2025 Date Of Pronouncement 28.11.2025

Section 147Section 253(5)

Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 28.09.2021 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”] 2013-14, the assessee has filed

Jagir Kaur, Chandigarh vs. Income Tax Officer, Ward - 5(5), Chandigarh

In the result, appeal of the Assessee is allowed

ITA 951/CHANDI/2025[2013-14 ]Status: DisposedITAT Chandigarh28 Nov 2025

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 142(1)Section 147Section 148

extent of Rs. 12,00,000/-. The assessment order under section 147 read with section 144B was passed on 16.09.2021 by the National Faceless Assessment Centre, Delhi. 4. Against the order of the AO the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A) upheld

Apaasso Mali, Pune vs. ITO 11(1), Swargate

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

ITA 1110/PUN/2025[2018-19]Status: DisposedITAT Pune28 Nov 2025AY 2018-19

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

For Appellant: Shri Suhas KulkarniFor Respondent: Shri A D Kulkarni
Section 142(1)Section 144Section 147Section 147rSection 148Section 249Section 249(2)

income tax s 144/147r.w.s144B on the Income Tax Act, 1961 for the assessment year 2018-2019 in my case has been completed by National Faceless Assessment Centre, Delhi by order dated 17/03/2023. That, the time for filing of the appeal before the CIT (Appeals) was to expire on 17/04/2023. That ... introduced under Section 1448 of the Income Tax Act, does not require individual intimation to taxpayers regarding the transfer of jurisdiction to the National Faceless Assessment Centre (NFAC) All taxpayers are expected to be aware of statutory and procedural changes. The appellant's contention that no separate intimation was received

Mr. Manoj Kumar Panchamlal Kesharwani, Mumbai vs. Income Tax Officer Ward 24(2)(1), Mumbai

In the result, the quantum appeals are allowed for statistical purposes and the penalty appeal is allowed

ITA 5671/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Nov 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 144Section 147Section 271(1)(c)

5671/Mum/2025, have been preferred by the assessee against (i) the order dated 15 July 2025 passed by the National Faceless Assessment Centre under section 147 read with section 144 of the Income Tax Act 1961, in relation to the quantum assessments, and (ii) the order dated 21 July 2025 imposing

Mr. Rakesh Kumar Panchamlal Kesarwani, Mumbai vs. Income Tax Officer Ward 24(3)(1), Mumbai

In the result, the quantum appeals are allowed for statistical purposes and the penalty appeal is allowed

ITA 5670/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Nov 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 144Section 147Section 271(1)(c)

5671/Mum/2025, have been preferred by the assessee against (i) the order dated 15 July 2025 passed by the National Faceless Assessment Centre under section 147 read with section 144 of the Income Tax Act 1961, in relation to the quantum assessments, and (ii) the order dated 21 July 2025 imposing

Mr. Rakesh Kumar Panchamlal Kesarwani, Mumbai vs. Income Tax Officer Ward 24(3)(1), Mumbai

In the result, the quantum appeals are allowed for statistical purposes and the penalty appeal is allowed

ITA 5669/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Nov 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 144Section 147Section 271(1)(c)

5671/Mum/2025, have been preferred by the assessee against (i) the order dated 15 July 2025 passed by the National Faceless Assessment Centre under section 147 read with section 144 of the Income Tax Act 1961, in relation to the quantum assessments, and (ii) the order dated 21 July 2025 imposing

Dy. Commissioner of Income Tax, Hisar vs. M/S. Tayal Sons Pvt. Ltd., Hisar

The Appeals of the Assessee are allowed

ITA 3467/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

under Section 144B of the Act. The order of CBDT is clear that direction was issued about passing of "assessment orders" by the National Faceless Assessment Centre under Section 144B of the Act except in two situations, one of which is passing of assessment orders in cases assigned to International ... case of Mark Studio India (P) Ltd vs ITO reported in 169 taxmann.com 542 (Mad HC), wherein it was observed that National Faceless Assessment Centre (NaFAC) would not have any power of issuance of notice under section 148 or 148A of the Act and would assume jurisdiction for assessment, reassessment

DCIT, Hisar vs. Tayal Sons Pvt. Ltd., Hisar

The Appeals of the Assessee are allowed

ITA 3446/DEL/2025[2018]Status: DisposedITAT Delhi28 Nov 2025

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

under Section 144B of the Act. The order of CBDT is clear that direction was issued about passing of "assessment orders" by the National Faceless Assessment Centre under Section 144B of the Act except in two situations, one of which is passing of assessment orders in cases assigned to International ... case of Mark Studio India (P) Ltd vs ITO reported in 169 taxmann.com 542 (Mad HC), wherein it was observed that National Faceless Assessment Centre (NaFAC) would not have any power of issuance of notice under section 148 or 148A of the Act and would assume jurisdiction for assessment, reassessment

Tayal Sons Private Limited, Hisar vs. DCIT, Hisar

The Appeals of the Assessee are allowed

ITA 3323/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

under Section 144B of the Act. The order of CBDT is clear that direction was issued about passing of "assessment orders" by the National Faceless Assessment Centre under Section 144B of the Act except in two situations, one of which is passing of assessment orders in cases assigned to International ... case of Mark Studio India (P) Ltd vs ITO reported in 169 taxmann.com 542 (Mad HC), wherein it was observed that National Faceless Assessment Centre (NaFAC) would not have any power of issuance of notice under section 148 or 148A of the Act and would assume jurisdiction for assessment, reassessment