Faceless Assessment: centralised electronic procedure for notices, automated case allocation, draft orders, and video-conferenced hearings. The amendments rename the E-assessment Scheme as Faceless Assessment, extend its scope to include assessments under section 144, incorporate the Income-tax Rules, 1962, and add audit expertise to unit competencies. NeAC initiates assessments by notice under section 143(2); cases are auto-assigned to Regional units which may requisition information, request verifications, or seek technical assistance. Draft orders, including penalty particulars, are reviewed under a Board-prescribed risk management strategy, may be finalised, returned for show-cause, or referred for review; final electronic records are transferred to the Assessing Officer. Communications and hearings are exclusively electronic, with limited exceptions and approved video-conferenced personal hearings.
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: centralised electronic procedure for notices, automated case allocation, draft orders, and video-conferenced hearings.
The amendments rename the E-assessment Scheme as Faceless Assessment, extend its scope to include assessments under section 144, incorporate the Income-tax Rules, 1962, and add audit expertise to unit competencies. NeAC initiates assessments by notice under section 143(2); cases are auto-assigned to Regional units which may requisition information, request verifications, or seek technical assistance. Draft orders, including penalty particulars, are reviewed under a Board-prescribed risk management strategy, may be finalised, returned for show-cause, or referred for review; final electronic records are transferred to the Assessing Officer. Communications and hearings are exclusively electronic, with limited exceptions and approved video-conferenced personal hearings.
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