Faceless assessment ecosystem: centralizes income tax proceedings via National Faceless Assessment Centre and specialized units for streamlined processing. Faceless Assessments under Section 144B allocate functions across a National Faceless Assessment Centre and specialised operational components: an Assessment Unit to conduct assessments, a Technical Unit for expert appraisal, a Verification Unit for fact and evidence checking, and a Review Unit for supervisory quality oversight, enabling separation of functions within a centralised digital ecosystem.
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 ecosystem: centralizes income tax proceedings via National Faceless Assessment Centre and specialized units for streamlined processing.
Faceless Assessments under Section 144B allocate functions across a National Faceless Assessment Centre and specialised operational components: an Assessment Unit to conduct assessments, a Technical Unit for expert appraisal, a Verification Unit for fact and evidence checking, and a Review Unit for supervisory quality oversight, enabling separation of functions within a centralised digital ecosystem.
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