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          Income Tax

          Assessing Officer for purposes of sections 148 and 148A

          Assessment Procedure

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          Assessing Officer definition clarified for reassessment provisions, excluding faceless assessment centres and specified assessment units. The expression Assessing Officer for sections 148 and 148A is clarified to mean an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 144B(3). The clarification operates notwithstanding any judgment, order or decree, or section 151A or any scheme framed thereunder, and is stated as a deeming provision for the removal of doubts.
                            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.

                                  Assessing Officer definition clarified for reassessment provisions, excluding faceless assessment centres and specified assessment units.

                                  The expression Assessing Officer for sections 148 and 148A is clarified to mean an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 144B(3). The clarification operates notwithstanding any judgment, order or decree, or section 151A or any scheme framed thereunder, and is stated as a deeming provision for the removal of doubts.


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