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of <h1>Electronic Completion of Transferred Income Tax Assessments Under Sections 144B(8), 144A, and 274(2)</h1> Assessments and penalties transferred from the Faceless Assessment or Faceless Penalty Scheme to Jurisdictional Assessing Officers (JAOs) under Section 144B(8) of the Income-tax Act, 1961, shall be completed electronically where feasible. JAOs must attempt to register e-filing accounts for assessees lacking digital footprints to facilitate electronic proceedings. Personal hearings may be granted with Range Head approval, preferably via video conference or in designated office areas if necessary, with recordings maintained. Faceless regime tools like Verification Units and Technical Units may be utilized in non-faceless cases where possible. Range Heads must be involved in finalizing transferred assessments to ensure consistency, invoking Section 144A of the Act as needed, and adhere to penalty approval limits under Section 274(2). JAOs must consider prior faceless proceedings and proceed according to the Act and specified guidelines.
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