https://www.taxtmi.com/article/detailed?id=9938 Faceless penalty proceedings require authorities to consult and rely on documents and filing metadata available in the taxpayer's e filing account rather than repeatedly demanding copies of assessment orders, appeal records, or scheme declarations; where a return was filed within the allowed time the authority should verify portal records and record that fact to discontinue penalty action. The note also identifies portal migration, mandatory e verification, DSC registration issues, and short compliance timelines as sources of procedural hardship. en-us Thu, 05 Aug 2021 13:46:35 +0530 Thu, 05 Aug 2021 13:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9938 Faceless penalty proceedings require authorities to consult and rely on documents and filing metadata available in the taxpayer's e filing account rather than repeatedly demanding copies of assessment orders, appeal records, or scheme declarations; where a return was filed within the allowed time the authority should verify portal records and record that fact to discontinue penalty action. The note also identifies portal migration, mandatory e verification, DSC registration issues, and short compliance timelines as sources of procedural hardship. Articles Income Tax Thu, 05 Aug 2021 13:46:35 +0530 https://www.taxtmi.com/article/detailed?id=9938