Transfer of faceless assessments enables jurisdictional officers to complete cases electronically while preserving unit oversight. Transfer of assessments and penalties to the jurisdictional assessing officer under Section 144B(8) and clause 5(2) of the Faceless Penalty Scheme permits case-by-case PAN-based transfer; JAOs must complete transferred matters taking prior faceless proceedings into account, conduct processes electronically where technically feasible (including registering taxpayers for e-filing when needed), allow personal hearings with Range Head approval preferably by video conference, consider use of faceless units for verification and technical inputs, and involve the Range Head in finalisation of assessments and penalties as required.