https://www.taxtmi.com/caselaws?id=786408 Faceless assessment procedures require the Assessment Unit to request a Verification Unit when factual verification, third party enquiries or record examination are needed; that Verification Unit must upload a report forming part of the assessment record and available for AO reliance. The AO's acceptance of large, technical claims-actuarial remeasurement of post employment liabilities and adjustment of realized foreign exchange gains to capital assets-without any recorded verification amounts to lack of enquiry. Consequently the revisional authority was justified in setting aside the assessment and directing fresh verification and a fresh order after giving the assessee opportunity to be heard. en-us Fri, 30 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786408 Faceless assessment procedures require the Assessment Unit to request a Verification Unit when factual verification, third party enquiries or record examination are needed; that Verification Unit must upload a report forming part of the assessment record and available for AO reliance. The AO's acceptance of large, technical claims-actuarial remeasurement of post employment liabilities and adjustment of realized foreign exchange gains to capital assets-without any recorded verification amounts to lack of enquiry. Consequently the revisional authority was justified in setting aside the assessment and directing fresh verification and a fresh order after giving the assessee opportunity to be heard. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786408