Faceless assessment centralises tax case allocation and electronic proceedings to assessment, verification, technical and review units. Faceless assessment is mandated for specified cases under a prescribed electronic procedure managed by a National Faceless Assessment Centre which assigns cases to assessment units, notifies assessees, serves notices and forwards responses. Assessment units make written assessment orders after analysing material and affording a hearing; verification, technical and review units perform enquiry, specialist assistance and pre-finalisation review functions respectively. Communications are to be exchanged through the Centre and electronically via a designated portal and the assessee's registered account, with limited exceptions for verification, and the Centre may refer or transfer cases to territorial assessing officers where appropriate.
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 centralises tax case allocation and electronic proceedings to assessment, verification, technical and review units.
Faceless assessment is mandated for specified cases under a prescribed electronic procedure managed by a National Faceless Assessment Centre which assigns cases to assessment units, notifies assessees, serves notices and forwards responses. Assessment units make written assessment orders after analysing material and affording a hearing; verification, technical and review units perform enquiry, specialist assistance and pre-finalisation review functions respectively. Communications are to be exchanged through the Centre and electronically via a designated portal and the assessee's registered account, with limited exceptions for verification, and the Centre may refer or transfer cases to territorial assessing officers where appropriate.
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