Faceless assessment: centralised electronic procedure for tax assessments with automated allocation and review mechanisms. Faceless assessment is mandated for specified cases, conducted centrally by the National Faceless Assessment Centre which assigns cases by automated allocation to assessment units. The NFAC handles notices and communications electronically, forwards responses to assessment units, and routes requests for verification or technical assistance to verification and technical units. Assessment units prepare income or loss determination proposals or draft orders, subject to review by review units and referral to a Dispute Resolution Panel for objections; final orders are issued electronically and cases may be transferred to the territorial Assessing Officer on recorded reasons or by NFAC direction.
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.
Faceless assessment: centralised electronic procedure for tax assessments with automated allocation and review mechanisms.
Faceless assessment is mandated for specified cases, conducted centrally by the National Faceless Assessment Centre which assigns cases by automated allocation to assessment units. The NFAC handles notices and communications electronically, forwards responses to assessment units, and routes requests for verification or technical assistance to verification and technical units. Assessment units prepare income or loss determination proposals or draft orders, subject to review by review units and referral to a Dispute Resolution Panel for objections; final orders are issued electronically and cases may be transferred to the territorial Assessing Officer on recorded reasons or by NFAC direction.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
