Faceless jurisdiction extends automated allocation of income tax powers to assessments, appeals, penalties and specified verification and settlement functions. Faceless jurisdiction centralises and digitises the exercise of powers and functions of income tax authorities by mandating automated allocation and faceless conduct of proceedings. It subjects exercise of powers or vesting of Assessing Officer jurisdiction to faceless procedures as provided by the respective schemes, including faceless assessment under section 144B, faceless appeals, faceless penalties, e verification for information collection and inspection, e settlement of specified applications, and e advance rulings for dispute resolution under Chapter XIX AA.
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 jurisdiction extends automated allocation of income tax powers to assessments, appeals, penalties and specified verification and settlement functions.
Faceless jurisdiction centralises and digitises the exercise of powers and functions of income tax authorities by mandating automated allocation and faceless conduct of proceedings. It subjects exercise of powers or vesting of Assessing Officer jurisdiction to faceless procedures as provided by the respective schemes, including faceless assessment under section 144B, faceless appeals, faceless penalties, e verification for information collection and inspection, e settlement of specified applications, and e advance rulings for dispute resolution under Chapter XIX AA.
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