https://www.taxtmi.com/caselaws?id=795681 Faceless assessments are described as remaining subject to revisionary jurisdiction because an order issued through the faceless procedure is made by the Assessing Officer under Board directions and falls within the scope of revision. The notes further state that revision requires an assessment order to be both erroneous and prejudicial to Revenue. Where a material bad-debt deduction is allowed without any recorded enquiry or verification, including examination of the required adjustment against a provision for doubtful debts, the order may be revised. Correction of a computational error in a later assessment year does not remove the requirement to assess income in the proper year. en-us Wed, 20 May 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795681 Faceless assessments are described as remaining subject to revisionary jurisdiction because an order issued through the faceless procedure is made by the Assessing Officer under Board directions and falls within the scope of revision. The notes further state that revision requires an assessment order to be both erroneous and prejudicial to Revenue. Where a material bad-debt deduction is allowed without any recorded enquiry or verification, including examination of the required adjustment against a provision for doubtful debts, the order may be revised. Correction of a computational error in a later assessment year does not remove the requirement to assess income in the proper year. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795681