Faceless Assessment: specified income tax units authorised to exercise Assessing Officer powers concurrently for nationwide faceless proceedings. Notification directs specified Income tax Authorities of Units, listed in the Schedule by unit and headquarters, to exercise the powers and functions of Assessing Officers concurrently to facilitate faceless assessment proceedings nationwide, subject to exclusions for persons, incomes or cases covered by earlier exclusionary notifications; it supersedes the 2021 notification and is deemed effective from 6 June 2022.
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: specified income tax units authorised to exercise Assessing Officer powers concurrently for nationwide faceless proceedings.
Notification directs specified Income tax Authorities of Units, listed in the Schedule by unit and headquarters, to exercise the powers and functions of Assessing Officers concurrently to facilitate faceless assessment proceedings nationwide, subject to exclusions for persons, incomes or cases covered by earlier exclusionary notifications; it supersedes the 2021 notification and is deemed effective from 6 June 2022.
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