Krishan Pal vs Income Tax Officer, Ward-2(2), Gurgaon, Haryana
Case No: ITA No. 139/Del/2026
Court: Income Tax Appellate Tribunal, Delhi Bench 'SMC', New Delhi
Bench: Delhi Bench 'SMC', New Delhi
Date: 2/10/2026
Parties Involved
appellantKrishan Pal
respondentIncome Tax Officer, Ward-2(2), Gurgaon, Haryana
Facts Summary
The assessee's appeal for Assessment Year 2014-15 arises against the CIT(A)/NFAC, Delhi's order dated 27.08.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The assessee raised additional grounds challenging the jurisdiction of the Faceless Assessing Officer of National Faceless Assessment Centre, Delhi (FAO, NFAC-Delhi) for concluding the faceless assessment of income escaping assessment and passing the assessment order u/s.147 r.w.s 144 r.w.s 144B, dated 28/03/2022 prior to…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Faceless Assessing Officer had jurisdiction to conclude the faceless assessment prior to the notification dated 29/03/2022.
Precedents Relied Upon
5 precedents cited in this judgement.