Section 120(1), (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities of the National Faceless Assessment Centre - 22/2021 - Income Tax
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Faceless assessment jurisdiction extended: NaFAC authorities empowered to act as Assessing Officers for specified cases nationwide. The Central Board of Direct Taxes directs that the Income-tax Authorities of the National Faceless Assessment Centre specified in the Schedule shall exercise the powers and functions of an Assessing Officer concurrently to facilitate conduct of Faceless Assessment proceedings under section 144B in respect of persons, classes of persons, incomes, classes of incomes or cases across India, excluding those covered by Notification No.57/2014 and No.70/2014.
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 jurisdiction extended: NaFAC authorities empowered to act as Assessing Officers for specified cases nationwide.
The Central Board of Direct Taxes directs that the Income-tax Authorities of the National Faceless Assessment Centre specified in the Schedule shall exercise the powers and functions of an Assessing Officer concurrently to facilitate conduct of Faceless Assessment proceedings under section 144B in respect of persons, classes of persons, incomes, classes of incomes or cases across India, excluding those covered by Notification No.57/2014 and No.70/2014.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.