Judgement

The ITAT Delhi admitted an additional ground challenging the jurisdiction of the Faceless AO in completing reassessment proceedings.

ITAT Remands Reassessment Case to CIT(A) to Examine Faceless Assessment Jurisdiction 

The Tribunal agreed with the contentions of the assessee, observing that the Provisions of Section 151A, which deal with faceless assessment, were notified from 29.03.2022 and the assessee's case was assumed earlier.

ITAT Quashes Faceless Assessment Proceedings Over Lack of Jurisdiction by NFAC

The ITAT quashed an NFAC assessment framed prior to the operational notification of the faceless scheme and consequently deleted the Rs. 1.54 crore penalty.

ITAT Kolkata Rules Pre-Notification Faceless Assessment Invalid; Rs. 1.54 Crore Penalty Deleted

High Court set aside income tax assessment where authorities breached remand directions, exceeded the 12-week deadline, and violated natural justice.

Faceless Assessment Quashed for Breach of HC Directions and Natural Justice

High Court upholds validity of Section 148 notices issued by Jurisdictional Assessing Officers post-2022 and rejects challenge based on faceless assessment rules.

Gujarat High Court Upholds Jurisdiction of JAO in Reassessment; Petitioner’s Challenge Under Faceless Regime Fails

High Court Upholds Jurisdiction of JAO in Reassessment; Petitioner’s Challenge Under Faceless Regime Fails

High Court quashes reassessment notice issued by Jurisdictional Assessing Officer; rules faceless assessment regime mandatory under Section 148 of Income Tax Act.

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ITAT Remands Reassessment Case to CIT(A) to Examine Faceless Assessment Jurisdiction

ITAT Quashes Faceless Assessment Proceedings Over Lack of Jurisdiction by NFAC

ITAT Kolkata Rules Pre-Notification Faceless Assessment Invalid; Rs. 1.54 Crore Penalty Deleted

Faceless Assessment Quashed for Breach of HC Directions and Natural Justice

High Court Upholds Jurisdiction of JAO in Reassessment; Petitioner’s Challenge Under Faceless Regime Fails

High Court Quashes Income-Tax Reassessment Notice Issued by Jurisdictional Officer Instead of Faceless Officer