Faceless assessment procedure centralises notice, automated allocation, show cause and review steps with Dispute Resolution Panel involvement. Amendments refine definitions and procedural mechanisms in the Faceless Assessment Scheme, substituting 'registered e-mail account', adding definitions for Dispute Resolution Panel and eligible assessee, and permitting video conferencing. The National e-Assessment Centre serves notices under section 143(2), assigns cases by automated allocation to regional assessment units, coordinates requests for information, verification and technical assistance, and manages draft, review and finalisation stages including show-cause notices, review unit concurrence or variation, Dispute Resolution Panel directions under section 144C, and transfer of electronic records to the Assessing Officer.
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Provisions expressly mentioned in the judgment/order text.
Faceless assessment procedure centralises notice, automated allocation, show cause and review steps with Dispute Resolution Panel involvement.
Amendments refine definitions and procedural mechanisms in the Faceless Assessment Scheme, substituting "registered e-mail account", adding definitions for Dispute Resolution Panel and eligible assessee, and permitting video conferencing. The National e-Assessment Centre serves notices under section 143(2), assigns cases by automated allocation to regional assessment units, coordinates requests for information, verification and technical assistance, and manages draft, review and finalisation stages including show-cause notices, review unit concurrence or variation, Dispute Resolution Panel directions under section 144C, and transfer of electronic records to the Assessing Officer.
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