No personal appearance: faceless assessment bars in-person hearings, permits approved video hearings and statements exclusively. Faceless assessment prohibits physical appearances before e-assessment centres; where a variation is proposed in a draft or final draft assessment order the assessee may request a personal hearing which, if approved under the Scheme's criteria, shall be conducted exclusively through video conferencing. Examination or recording of statements (excluding surveys) must likewise be conducted by video conferencing. The Board must provide suitable video-conferencing facilities to ensure access and prevent denial of Scheme benefits due to lack of technology at the assessee's end.
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.
Provisions expressly mentioned in the judgment/order text.
No personal appearance: faceless assessment bars in-person hearings, permits approved video hearings and statements exclusively.
Faceless assessment prohibits physical appearances before e-assessment centres; where a variation is proposed in a draft or final draft assessment order the assessee may request a personal hearing which, if approved under the Scheme's criteria, shall be conducted exclusively through video conferencing. Examination or recording of statements (excluding surveys) must likewise be conducted by video conferencing. The Board must provide suitable video-conferencing facilities to ensure access and prevent denial of Scheme benefits due to lack of technology at the assessee's end.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
