Faceless assessment procedure requires NFAC-led automated allocation, draft order service, review and finalisation before assessment. Section 144B prescribes a faceless assessment procedure where the NFAC automates allocation of cases to Assessment Units, serves notices and forwards assessee responses; AUs may request information, verification by Verification Units, or technical assistance from Technical Units, with NFAC managing notices and transmission of VU/TU reports. AUs prepare income or loss determination proposals, may obtain a Review Unit report, and then prepare draft orders. For eligible assessees, NFAC must serve draft orders allowing acceptance or objections (including to the DRP); thereafter AUs finalise assessments, initiate penalties if any, and NFAC serves final orders and transfers records.
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 procedure requires NFAC-led automated allocation, draft order service, review and finalisation before assessment.
Section 144B prescribes a faceless assessment procedure where the NFAC automates allocation of cases to Assessment Units, serves notices and forwards assessee responses; AUs may request information, verification by Verification Units, or technical assistance from Technical Units, with NFAC managing notices and transmission of VU/TU reports. AUs prepare income or loss determination proposals, may obtain a Review Unit report, and then prepare draft orders. For eligible assessees, NFAC must serve draft orders allowing acceptance or objections (including to the DRP); thereafter AUs finalise assessments, initiate penalties if any, and NFAC serves final orders and transfers records.
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