Faceless assessment streamlines income-tax proceedings through electronic notices, automated allocation, review units, and limited video-hearing safeguards. Faceless assessment under the Income-tax Act requires specified assessments, reassessments or recomputations to be carried out through the National ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Faceless assessment streamlines income-tax proceedings through electronic notices, automated allocation, review units, and limited video-hearing safeguards.
Faceless assessment under the Income-tax Act requires specified assessments, reassessments or recomputations to be carried out through the National Faceless Assessment Centre by automated case allocation, electronic notices, electronic responses, and routing of verification, technical and review functions to designated units. The procedure includes show-cause notice stages for proposed variations, preparation of income or loss determination proposals, draft orders, final assessment orders, and, where applicable, the dispute resolution process for eligible assessees. Communications are to be electronic, personal appearance is generally excluded, limited video-conference hearing may be allowed, and the Board may specify the classes of cases covered and the institutional framework.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.