Income tax amendment: Assessing Officer for penalty provisions excludes faceless assessment units, aligning procedure with pre notice rules. Amendment narrows the statutory meaning of Assessing Officer for purposes of sections 280 and 281 by expressly excluding the National Faceless Assessment Centre and any assessment unit referred to in section 273(3), aligning section 279 with pre notice inquiry and faceless assessment procedures so that the defined Assessing Officer for those penalty provisions is an officer other than faceless assessment units.
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Provisions expressly mentioned in the judgment/order text.
Income tax amendment: Assessing Officer for penalty provisions excludes faceless assessment units, aligning procedure with pre notice rules.
Amendment narrows the statutory meaning of Assessing Officer for purposes of sections 280 and 281 by expressly excluding the National Faceless Assessment Centre and any assessment unit referred to in section 273(3), aligning section 279 with pre notice inquiry and faceless assessment procedures so that the defined Assessing Officer for those penalty provisions is an officer other than faceless assessment units.
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