E-assessment of income escaping assessment: notices and assessments via automated allocation and faceless process under risk-based strategy. The Scheme mandates that assessment, reassessment or recomputation for income escaping assessment and issuance of notices shall be through automated allocation pursuant to a Board-formulated risk management strategy and conducted in a faceless manner to the extent provided for faceless assessment, with reference to making assessment or reassessment of total income or loss of the assessee.