Faceless Assessment procedure centralises automated allocation and electronic completion of income tax assessments with video hearings permitted. Faceless Assessment replaces E-assessment and centralises assessment proceedings in a National e-Assessment Centre which issues notices under section 143(2), allocates cases to Regional assessment units via automated systems, and coordinates requests for information, verification and technical assistance. Draft assessment orders and proposed penalty proceedings are prepared by assessment units, reviewed under a Board-specified risk management strategy, and finalised after offering show-cause opportunities; personal hearings and recording of statements, where permitted, are conducted exclusively through video conferencing. Electronic records and penalty records are transferred to jurisdictional Assessing Officers after completion, and administrative standards and e-proceeding processes are to be laid down by the Principal Chief Commissioner or Principal Director General with Board approval.
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Provisions expressly mentioned in the judgment/order text.
Faceless Assessment procedure centralises automated allocation and electronic completion of income tax assessments with video hearings permitted.
Faceless Assessment replaces E-assessment and centralises assessment proceedings in a National e-Assessment Centre which issues notices under section 143(2), allocates cases to Regional assessment units via automated systems, and coordinates requests for information, verification and technical assistance. Draft assessment orders and proposed penalty proceedings are prepared by assessment units, reviewed under a Board-specified risk management strategy, and finalised after offering show-cause opportunities; personal hearings and recording of statements, where permitted, are conducted exclusively through video conferencing. Electronic records and penalty records are transferred to jurisdictional Assessing Officers after completion, and administrative standards and e-proceeding processes are to be laid down by the Principal Chief Commissioner or Principal Director General with Board approval.
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