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<h1>Section 144B establishes faceless electronic tax assessment with centralized automated allocation, e-filings, video hearings and electronic orders</h1> Section 144B mandates faceless electronic assessment, prescribing a centralized National Faceless Assessment Centre that assigns cases to assessment, verification, technical and review units via automated allocation; all communications and filings occur electronically through designated portals with digital authentication and real-time alerts; units may request documents, verification, technical assistance, and conduct video-conference hearings; draft proposals and orders undergo review, with procedures for show-cause notices, contesting variations, dispute resolution panels, and transfer to territorial assessing officers where necessary; final orders, penalty notices and demand/refund communications are issued electronically and electronic records are transferred to the jurisdictional Assessing Officer after completion.