AI Overview...
Reassessment Notice under Incometax Faceless
- Validity of Notices and Faceless Compliance
Multiple cases highlight that reassessment notices issued outside the faceless assessment scheme are void ab initio, emphasizing strict adherence to the faceless process mandated by CBDT notifications. Notices issued by jurisdictional Assessing Officers (AOs) or non-faceless authorities violate statutory provisions and are invalid. -
References: Sri Sai Dhurga Balaji Health and Educational Welfare Society vs Income Tax Officer - Telangana, Kairos Properties Private Limited VS Assistant Commissioner of Income Tax, Mumbai - Bombay, Amar Pratap Developers Private Limited vs Office Of The Assistant Commissioner Of Income Tax - Rajasthan, Mangal Deep Darshan vs Income Tax Officer, Ward-1 - Rajasthan, Pankaj Kumar Agrawal vs Union Of India Through Ministry Of Finance - Chhattisgarh
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Legal and Procedural Requirements
The Income Tax Act, especially Sections 148, 144B, and 151A, along with CBDT Circulars, establish that reassessment notices must be issued through the faceless assessment scheme. Any deviation, such as issuance by jurisdictional AOs or outside the prescribed faceless procedures, renders proceedings illegal. -
References: Jatinder Singh Bhangu VS Union of India - Punjab and Haryana, Tayal Sons Private vs DCIT - Income Tax Appellate Tribunal, RAJIB PAUL vs UNION OF INDIA AND ORS - Calcutta, MEHAK JAGGA vs INCOME TAX OFFICER - Delhi
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Judicial Precedents and Court Rulings
Courts consistently quash reassessment notices and proceedings that violate the faceless assessment scheme, emphasizing principles of natural justice and statutory compliance. They have also struck down notices issued by officers lacking jurisdiction under the faceless regime. -
References: Amar Pratap Developers Private Limited vs Office Of The Assistant Commissioner Of Income Tax - Rajasthan, Religare Enterprises Limited VS National Faceless Assessment Centre Delhi (earlier National Eassessment Centre Delhi) - Delhi, Pankaj Kumar Agrawal vs Union Of India Through Ministry Of Finance - Chhattisgarh
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Key Insights
- The faceless assessment scheme is mandatory for notices under Sections 148 and 147.
- Notices issued outside the scheme or by unauthorized officers are invalid.
- The scheme aims to ensure transparency, fairness, and adherence to statutory procedures.
- Courts have consistently upheld the importance of following the faceless process, quashing notices issued contrary to it.
Analysis and Conclusion
The overarching principle from these cases is that reassessment notices under the Income Tax Act must be issued in strict compliance with the faceless assessment scheme introduced by CBDT. Any notices issued by jurisdictional or non-faceless officers, or outside the procedural framework, are legally invalid. Courts have reinforced that adherence to the faceless process is essential for legality, fairness, and to uphold principles of natural justice. Consequently, reassessment proceedings initiated through non-faceless notices are liable to be quashed, safeguarding taxpayer rights and statutory integrity.
Search Results for "Reassessment Notice under Incometax Faceless"
2025 0 Supreme(Telangana) 948 • India - IN THE HIGH COURT OF TELANGANA
P.Sam Koshy, Narsing Rao Nandikonda
, the notice is void ab initio. ... ... ... Issues: Whether the notices were issued within the limitation period, and whether proceedings should have been faceless as ... (Paras 29, 30) ... ... Facts of the case: ... The petitioner challenged reassessment notices ... Now comes the second question of law so far as the notice being issued by the Jurisdictional Assessing Officer and not in a faceless manner. ... Whether the entire proceedings itself would not get v....
2024 0 Supreme(Bom) 802 • India - Bombay
G. S. KULKARNI, SOMASEKHAR SUNDARESAN
Issues: Whether the notice issued under Section 148 was valid given the non-compliance with the faceless assessment ... Assessing Officer instead of the Faceless Assessing Officer, violating the provisions of the Income Tax Act and the faceless assessment ... Ratio Decidendi: The court held that the issuance of notices under Section 148 must comply with the faceless ... 148 of the Act for issuance of notice, and in a faceless manner, to the extent ....
2024 0 Supreme(P&H) 880 • India - Punjab and Haryana
SHEEL NAGU, JAGMOHAN BANSAL
of the faceless assessment scheme. ... (A) Income Tax Act, 1961 - Sections 148, 151A, and 144B - Faceless Assessment - Notices issued under Section 148 by Jurisdictional ... ... ... Ratio Decidendi: The court held that the faceless assessment scheme must be adhered to, and notices issued contrary to this ... formulated by the Board as referred to in section 148 of the Act for issuance of notice, and in a faceless manner, to the extent provided in section 144B of the....
2025 0 Supreme(Raj) 321 • India - High Court of Rajasthan (Jodhpur Bench)
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI, HON'BLE MR. JUSTICE MUNNURI LAXMAN, JJ
under the Income Tax Act concerning reassessment and reopening of assessment for the Assessment Year 2013-14 - The court recognizes ... (A) Income Tax Act, 1961 - Sections 147, 148, and 148A(d) - The petitions challenge the legality of the impugned order and notice ... Assessing Officers - The court quashed the notices issued by Jurisdictional Assessing Officers, allowing proceedings via Faceless ... By an appropriate writ, order or direction, the proceedings initiated by way of notice dated 22.05.2022 ....
2021 0 Supreme(Del) 1068 • India - Delhi
MANMOHAN, NAVIN CHAWLA
The court set aside the assessment order, demand notice, and notice for initiation of penalty proceedings, and remanded the matter ... Final Decision: The impugned assessment order, demand notice, and notice for initiation of penalty proceedings for the assessment ... Faceless Assessment Scheme - Violation of Principles of Natural Justice - Section 143(3) and 144B - [ASSESSMENT ORDER] - [INCOME ... Present writ petition has been filed challenging the Assessment Order dated 24th May 2021 passed by the R....
2025 0 Supreme(Raj) 2125 • India - IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
PUSHPENDRA SINGH BHATI, SANDEEP TANEJA
... ... Issues: Whether JAOs have the jurisdiction to issue notices under the faceless assessment regime. ... to faceless procedures and quashed notices issued by jurisdictional assessing officers (JAOs) as being contrary to CBDT Notification ... (A) Income Tax Act, 1961 - Sections 144B and 151A - Tax assessment - Faceless assessment regime - Court upheld the need for adherence ... This Court is of the opinion that Section 151A of the Act of 1961 deals with the assessment, reassessment#HL_END....
2025 Supreme(Online)(ITAT) 8090 • India - Income Tax Appellate Tribunal (Delhi Bench)
Yogesh Kumar U.S., J, Shri Manish Agarwal, ACJ
Section 144B (1) of the Act, which Section provides for faceless assessment, and covers assessment, reassessment or recomputation under Section 147 of the Act. ... the entire reassessment proceedings.
2025 Supreme(Online)(Cal) 2495 • India - Calcutta High Court
RAVI KRISHAN KAPUR, MD. SHABBAR RASHIDI, JJ
(A) Income Tax Act, 1961 - Sections 148 and 151A - Jurisdiction under Income Tax - Notice issued under Section 148 challenged as ... authorities - Court found that specific jurisdiction must be adhered to as laid down in the Circular, and that the issuance of notice ... section 148 of the Act in a faceless manner. ... What is covered in clause 3(a) of the Scheme is already provided in Section 144B(1) of the Act, which Section provides for faceless assessment, and covers assessment, reassessment or recom....
2025 Supreme(Online)(Del) 6596 • India - IN THE HIGH COURT OF DELHI AT NEW DELHI
V. KAMESWAR RAO, ANISH DAYAL, JJ
Income Tax Act, 1961 [‘the Act’] and notice dated 25.06.2025 issued under Section 148 A and 148 of the Act after issuance of the Notification dated 29.03.2022 by the Central Board of Direct Taxes (CBDT) requiring reassessment proceedings tobeconductedinafaceless manner. Section 148 of the Act, relatable to the Assessment Year [‘AY’] 2019-20 primarily on two grounds: (i) that the proceeding for re-assessment has been initiated by jurisdictional Assessing Officer [‘AO’] and not by faceless AO who is competent. ... A Writ of Prohibition as....
2025 Supreme(Online)(Chh) 9595 • India - IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
Deepak Kumar Tiwari, J
order and notices issued - Notice under Section 148 issued not in faceless manner as required by fresh scheme since 29.03.2022. ... , 1961 - Sections 147, 148, 151, 151A, 144B, 36(1)(iii), 68, 69, 69-C, 40(a)(3) - Writ Petition under Article 226 - Quashing of reassessment ... ... ... Ratio Decidendi: The Court ruled that following the introduction of the Faceless Assessment Scheme, notices must be issued ... Since the initial notice was not issued in a fac....
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