https://www.taxtmi.com/article/detailed?id=16209 Faceless assessment procedure requires the National Faceless Assessment Centre to serve the show-cause notice, receive the assessee's reply within the specified time, and consider any extension request made in that behalf. Where an adjournment application is filed during faceless proceedings, the portal should not be closed without first dealing with that request, and the application must at least be rejected before the assessee is deprived of an opportunity to respond. The discussion also notes that revision under section 263 is generally not to be invoked where faceless assessment has been completed after consideration of the facts and disclosures placed on record. en-us Wed, 15 Apr 2026 09:21:19 +0530 Wed, 15 Apr 2026 09:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16209 Faceless assessment procedure requires the National Faceless Assessment Centre to serve the show-cause notice, receive the assessee's reply within the specified time, and consider any extension request made in that behalf. Where an adjournment application is filed during faceless proceedings, the portal should not be closed without first dealing with that request, and the application must at least be rejected before the assessee is deprived of an opportunity to respond. The discussion also notes that revision under section 263 is generally not to be invoked where faceless assessment has been completed after consideration of the facts and disclosures placed on record. Articles Income Tax Wed, 15 Apr 2026 09:21:19 +0530 https://www.taxtmi.com/article/detailed?id=16209