Assessing Officer definition narrowed for specified income-tax provisions by excluding faceless assessment units. The amendment inserts a new definition for 'Assessing Officer' for the purposes of sections 280 and 281 of the Income-tax Act. The term is confined to an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 273(3), thereby excluding those faceless or specified assessment units from the meaning of Assessing Officer for those provisions.
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Provisions expressly mentioned in the judgment/order text.
Assessing Officer definition narrowed for specified income-tax provisions by excluding faceless assessment units.
The amendment inserts a new definition for "Assessing Officer" for the purposes of sections 280 and 281 of the Income-tax Act. The term is confined to an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 273(3), thereby excluding those faceless or specified assessment units from the meaning of Assessing Officer for those provisions.
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