Procedure for handling of assessment by Jurisdictional Assessing Officers in respect of assessments/penalties transferred out of Faceless Assessment u/s 144B(8) of the Income-tax Act,1961/Faceless Penalty Scheme, 2021 respectively

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....f India Ministry of Finance Department of Revenue Central Board of Direct Taxes ************ New Delhi, Dated 6th September, 2021 To, All Principal Chief Commissioners of Income Tax All Chief Commissioners of Income-tax All Principal Commissioners of Income Tax Madam/Sir, Subject :- Procedure for handling of assessment by Jurisdictional Assessing Off....

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....ically to the extent technically feasible, except in those cases where the assessee does not have e- filing account/registered e-mail to communicate electronically with JAO. For cases without digital foot print, the JAO shall endeavor to get the e-filing account of the assessee registered and then conduct the proceedings in an electronic manner. B. The request for personal hearings shall ....