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of <h1>Faceless Assessments Revolutionize Tax Process with Electronic Communication Under Section 144B, Eliminating Physical Interactions</h1> Under the conventional manual mode of assessments, the jurisdictional assessing authority issued scrutiny notices to the taxpayer's registered address, requiring physical submission of responses and documents through personal visits to income tax offices. This process involved direct interactions between the taxpayer and the assessing authority. In contrast, the new faceless assessments under Section 144B involve electronic communication, where all notices and documents are sent to the taxpayer's e-filing account, and responses are submitted online without any personal interaction. The key difference lies in the transition from a physical, personal interface to an entirely electronic process.
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