Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>No physical appearances at e-assessment centres; personal hearings allowed by regional head only via video conferencing; board must provide facilities</h1> No person is required to appear physically before authorities at the National or Regional e-assessment Centres or units under the faceless assessment scheme; where a variation is proposed in a (final/revised) draft assessment order and a show-cause notice is issued, the assessee or authorised representative may request personal hearing, which the Regional head may approve if specific circumstances apply, and any approved hearing and examinations or statements must be conducted exclusively via video conferencing or similar telecommunication applications; the Board must provide suitable video-conferencing facilities to ensure access is not a bar to exercising these rights.
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