https://www.taxtmi.com/circulars?id=68463 Transfer of assessments and penalties to the jurisdictional assessing officer under Section 144B(8) and clause 5(2) of the Faceless Penalty Scheme permits case-by-case PAN-based transfer; JAOs must complete transferred matters taking prior faceless proceedings into account, conduct processes electronically where technically feasible (including registering taxpayers for e-filing when needed), allow personal hearings with Range Head approval preferably by video conference, consider use of faceless units for verification and technical inputs, and involve the Range Head in finalisation of assessments and penalties as required. en-us Mon, 06 Sep 2021 00:00:00 +0530 Fri, 08 Aug 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68463 Transfer of assessments and penalties to the jurisdictional assessing officer under Section 144B(8) and clause 5(2) of the Faceless Penalty Scheme permits case-by-case PAN-based transfer; JAOs must complete transferred matters taking prior faceless proceedings into account, conduct processes electronically where technically feasible (including registering taxpayers for e-filing when needed), allow personal hearings with Range Head approval preferably by video conference, consider use of faceless units for verification and technical inputs, and involve the Range Head in finalisation of assessments and penalties as required. Circulars Income Tax Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68463