Faceless assessment scheme: assessment orders to be processed through national e assessment centre; limited exceptions apply. The Board directs that all income tax assessment orders shall be passed by the National E Assessment Centre through the Faceless Assessment Scheme, with only Central Charges and International Tax Charges exempted; any assessment not complying with this mandate is to be treated as deemed never passed, and the instruction is effective from 13 August 2020.
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 scheme: assessment orders to be processed through national e assessment centre; limited exceptions apply.
The Board directs that all income tax assessment orders shall be passed by the National E Assessment Centre through the Faceless Assessment Scheme, with only Central Charges and International Tax Charges exempted; any assessment not complying with this mandate is to be treated as deemed never passed, and the instruction is effective from 13 August 2020.
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