TaxTMI 
TaxTMI 
2026 (2) TMI 1467
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.... assessing authority has erred in law and on facts in framing its faceless assessment on 28th March, 2022 as upheld in the lower appellate discussion. That being the case, the Revenue could hardly dispute that faceless scheme itself came to be notified on 29th March, 2022 i.e. post facto assessment herein framed on 28th March, 2022. 4. This being the clinching factual position, the tribunal's earlier order in Suresh Chand Vs. ITO, ITA No. 4110/Del/2024 decided on 30th July, 2025 already appears to have settled the very issue in assessee's favour and against the department as under: "5. We now come to the basic relevant facts. There is hardly any dispute between the parties that the learned assessing authority had issued section 148 notice to the assessee on 31.03.2021. He did not file any return in response thereto. All this followed the Assessing Officer's section 142(1) twin notices dated 24.12.2021 and 11.02.2022 followed by his assessment in question framed on 21.03.2022 treating the assessee's alleged cash deposits of Rs. 4,22,25,229/- as unexplained, which stand upheld to the extent of Rs. 2,00,00,000/- only in the lower appellate discussion. It is in thi....
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....ed order, the present appeal has been preferred. 1.2. The ld. Counsel for the assessee challenges the impugned order by taking several grounds but he, in course of hearing, took an additional ground being the legal ground and he pressed only legal ground which are as follows: "That the National Faceless Assessment Centre erred in having assumed jurisdiction u/s 151A r.w.s 144B of the Act from 29.11.2021 when they were not empowered under any notification about the applicability of the faceless scheme for making assessment in faceless manner prior to 29.03.2022." 1.3. Ld. Counsel for the assessee submitted that the provisions of Section 151A of the Act came in the statute on 01.11.2021 but it was notified with effect from 29.03.2022. But in the present case, assessment proceedings to the NFAC started on 29.11.2021 which is evident from the notice u/s 142(1) of the Act. Ld. Counsel for the assessee further submits that the show cause notice has also been issued and the date has been mentioned as 28.03.2022 that is prior to 29.03.2022. Ld. Counsel for the assessee further submits that the assumption of jurisdiction by the NFAC was without jurisdiction. Conse....
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....ith reference to making assessment or reassessment of total income or loss of assessee." 2.1. We have also gone through the notice u/s 142(1) of the Act dated 29.11.2021 which is as follows: 2.2. We further find the show cause notice issued that also reflects the date 28.03.2022 which is as follows: 2.3. It appears from the show cause notice issued on 28.03.2022 that at the bottom of the page it was digitally signed thereby giving date 29.03.2022 at 00:20:37 IST. 2.4. We further find that in the show cause notice the assessee has been directed to furnish explanation on or before 29.03.2022. It is surprising that when it was issued on 29.03.2022 at 00:20:37 IST and directed the assessee to explain the explanation before 29.03.2022. 3. Keeping in view the entire facts and discussions made above, we find substance in the argument of the ld. CIT(A) that assumption of jurisdiction prior to 29.03.2022 by the ld. AO is to be held to be without jurisdiction. Accordingly, the assessment order, passed, is to be deemed without jurisdiction. Subsequently, all the orders passed are hereby held to be without jurisdiction." 7. We adopt the abo....
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....anxiety and uncertainty that is facing all of us in the times of Covid-19. This communication is to assist you in ending one uncertainty, which is pending e-Assessment in your case for the Assessment Year 2017-18. 2. The variations as per the draft assessment order may be soon which are proposed to be made in your cute :- This order is passed under section 144 rws 147 rws 144B The assessee had not filed its return of income for the A. Y.2017-18. Subsequently, t he case of the assesses was reopened u/s. 147 of the I.T Ast after recording the following reason for reopening the case: Reasons for re opening of the assessment in case of Nabiul Industrial Metal Pvt Ltd for assessment year 2017-18 u/s. 147 of the I. T. Act, 1961. 1. Brief details of the assesse : As per e-filing records, the assessee company has not filed its return of income for the relevant assessment year. 1. Breif details of information collected/received by the AO : Information has been received from The DDIT (Inv), Unit-4(2), Kolkata, stating that during the course of investigation in the case of M/s, Darah Goks Trading Pvt. Ltd.(PAN Note . The website address of the e-firing portel hes be....