https://www.taxtmi.com/article/detailed?id=17422 Faceless assessment orders completed under sections 143(3) and 144B remain subject to revisionary jurisdiction under section 263 because they are made in exercise of the Assessing Officer's functions assigned under Board directions. Where deduction claims are accepted without any enquiry, the assessment can be erroneous and prejudicial to the interests of the revenue. Material areas requiring verification included the Ind AS rent deduction against lease-liability cash outflow and the bad-debt deduction after adjustment against the provision for bad debts. en-us Thu, 17 Sep 2026 07:54:13 +0530 Thu, 17 Sep 2026 07:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17422 Faceless assessment orders completed under sections 143(3) and 144B remain subject to revisionary jurisdiction under section 263 because they are made in exercise of the Assessing Officer's functions assigned under Board directions. Where deduction claims are accepted without any enquiry, the assessment can be erroneous and prejudicial to the interests of the revenue. Material areas requiring verification included the Ind AS rent deduction against lease-liability cash outflow and the bad-debt deduction after adjustment against the provision for bad debts. Articles Income Tax Thu, 17 Sep 2026 07:54:13 +0530 https://www.taxtmi.com/article/detailed?id=17422