Search: reassessment u/s 147

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Surat3 Patna1

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Section 142(1)12 Section 1476 Section 2503 Section 151A3 Section 142B3 Addition to Income3

TIRATHRAJ RAJMURAT MAURYA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 505/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

147 r.w.s. 144 r.w.s. 144B by the National Faceless Assessment Centre (NFAC) is without jurisdiction and bad in law, as the NFAC had no statutory authority to frame assessments in faceless mode prior to 29-03-2022. 2. It is submitted the notice u/s. 142(1) of the Act was issued by National Faceless Assessment Centre, Delhi