Faceless assessment scope updated to exclude cases with ITBA technical pendency and no PAN, expanding existing exclusions. Order specifies that the Faceless Assessment regime under Section 144B applies to defined classes of assessment proceedings, while excluding Central Charges and International Taxation Charges; it further excludes cases where pendency could not be created on the ITBA due to technical reasons and cases lacking a PAN, with the modification effective immediately.
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 scope updated to exclude cases with ITBA technical pendency and no PAN, expanding existing exclusions.
Order specifies that the Faceless Assessment regime under Section 144B applies to defined classes of assessment proceedings, while excluding Central Charges and International Taxation Charges; it further excludes cases where pendency could not be created on the ITBA due to technical reasons and cases lacking a PAN, with the modification effective immediately.
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