Faceless Penalty Centres

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....units, as it may deem necessary, to facilitate the conduct of faceless penalty proceedings, to perform the function of drafting penalty orders, which includes identification of points or issues for imposition of penalty under the Act, seeking information or clarification on points or issues so identified, providing opportunity of being heard to the assessee or any other person, analysis of the mat....

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....t with in the draft order, checking arithmetical correctness of computation of penalty, if any, ^4[and such other functions as may be required for the purposes of review and the term "penalty review unit", wherever used in this Scheme, shall refer to an Assessing Officer having powers so assigned by the Board]. (2) All communication among the penalty unit and penalty review unit or with the ass....

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....ed necessary by the Board. (4) The Board for the purposes of this Scheme shall, until the date on which the National Faceless Penalty Centre or ^5[****] the penalty units or the penalty review units are set up, direct the National Faceless Assessment Centre, ^5[****] assessment unit and review unit to also act as the National Faceless Penalty Centre, ^5[****] the penalty unit and the penalty re....