Faceless Assessment

What Is A Faceless Assessment Scheme under Income tax?

Income Tax - The Faceless Assessment Scheme that was launched by the Indian Government on the 7th of October (2019) is a huge step forward in the direction of achieving a more digitally and technically empowered functionality of the government authorities and department. With regard to the revenue and income tax department, the assessment process for ...

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A Poetic Tribute to the New Era of Faceless Assessments

Income Tax - Friends, it is often said that a Poem conveys your thoughts in lesser words but with a greater impact. So, here is a Poetic Tribute to the New Era of Faceless Assessments by the author Shri Mayank Mohanka, in his Poem titled, What's in a Face?. The entire scheme of Faceless Assessments has been explained beautifully in a poetic manner by ...

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Recent Developments in Direct Tax Law

Income Tax - In the following paragraphs, I have discussed some of the recent developments in direct tax laws. The discussion is kept simple enough, so that a layman can also understand the very technical topic of income tax. Recent Developments in Income Tax Faceless Assessments and appeals The government launched the faceless scheme on the 13th of [...

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Faceless Assessment Scheme under Income Tax Act, 1961

Income Tax - Any notices served by the Income Tax department u/s 143(2) (Scrutiny) or u/s 144 (Best Judgement Assessment) or u/s 147 (Income Escaping Assessment) or in combination, the hearing and settlement was conducted on an offline mode. The Assessee to whom such a notice was served, was asked to present himself in person or by a […]...

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Amendment in Income Tax assessment & reassessment provisions

Income Tax - Rationalization of provisions relating to assessment and reassessment The Finance Act, 2021 amended the procedure for assessment or reassessment of income in the Act with effect from the 1st April, 2021. The said amendment modified, inter alia, sections 147, section 148, section 149 and also introduced a new section 148A in the Act. In ca...

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CAS supports embraces & stands in support Faceless Proceedings

Income Tax - Like an examiner who examines answer sheets of an unknown pupil of a Board Exams, without any discrimination as to caste, creed, gender, race, religion etc, the faceless proceedings augment these features with an additional feature relevant to Taxation viz. the Economic Status of the assessee....

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Violation of faceless assessment procedure by IT officials

Income Tax - Whether Central Processing Centre (CPC) Bangalore processes the Income Tax returns without applying the provisions of Section 5A in several cases resulting in hardships and harassments to the tax payers of Goa;...

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Indiscriminate Income Tax notices without allowing reasonable time

Income Tax - In view of Indiscriminate notices by income Tax Department without allowing reasonable time it is requested to Finance Ministry and CBDT that suitable steps should be taken so that adequate time is allowed for compliance and cases are not disposed of in a hurry, without giving adequate opportunity for the taxpayer to be heard. The [&helli...

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Extend Time Limit for Income Tax Assessment time barring on 31.3.2022

Income Tax - Lucknow CA Tax Practicioners Association has made a Representation to FM for Extension of Time Limit for Assessment cases time barring as on 31.3.22 under the Income Tax Act 1961 in view of Problems faced in completion of Reopened Assessment cases (letting time barred on 31st March 2022, Problems faced in completion of Assessment as [&hel...

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Request for extension of Time Barring Date for Faceless Assessment

Income Tax - Income Tax Gazetted Officers Association has made a request to Honourable Finance Minister for extension of the Time Barring Date for certain proceedings exercising the power vested in the GOI Income Tax Gazetted Officers Association President ARAVIND TRIVEDI (7599101090) [email protected] Secretary General BHASKAR BHATTACHARYA (...

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HC Quashes Cryptic unreasoned order of three line

Prime Civil Infrastructures Private Limited Vs National Faceless Assessment Centre and ors (Bombay High Court) - HC was not satisfied with cryptic unreasoned order three line order Passed by AO and Therefore, quashed and set aside the assessment order ...

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Delhi HC order directs CBDT to avoid mistakes in faceless assessment orders

PCJ Securities Private Limited Vs ITO (Delhi High Court) - PCJ Securities Private Limited Vs ITO (Delhi High Court) 1. This Court is actually surprised that despite an elaborate mechanism of checks and balances and multiple authorities like (assessment units, verification units, technical units, review units, Regional Faceless Assessment Centres and Nationa...

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SC stays HC’s order declaring assessment order non-est in view of repealment of Section 144B(9)

National Faceless Assessment Centre Vs Mantra Industries Limited (Supreme Court of India) - National Faceless Assessment Centre Vs Mantra Industries Limited (Supreme Court of India) Mr. Balbir Singh, learned ASG, has vehemently submitted that, against the assessment order, the High Court ought not to have entertained the Writ Petition and ought to have relegated the original writ petitione...

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HC Quashes Order for failure of AO to consider reply of Assessee

Gaurav Controct Co. Through Hiralal Shivgan Dholu Vs National Faceless Assessment Centre (Gujarat High Court) - Gaurav Controct Co. Through Hiralal Shivgan Dholu Vs National Faceless Assessment Centre (Gujarat High Court) The subject matter of challenge is the legality and validity of the assessment order dated 30.07.2021 passed by the Assessing Officer under Section 143(3) read with Section 144B of the Incom...

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Faceless Assessment: Stay Granted by HC as order was passed without hearing the petitioner

Anil Tambi S/o Shri Ganga Sharan Tambi Vs National E-Assessment Centre (Rajasthan High Court) - Anil Tambi S/o Shri Ganga Sharan Tambi Vs National E-Assessment Centre (Rajasthan High Court) The petitioner-assessee has challenged an order of assessment dated 24.09.2021 passed by the income tax department through faceless assistance system. Though statutory appeal is available against the said o...

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Changes in ITBA functionalities for Faceless Assessment

NaFAC/Delhi/CIT-I/2021-22/105 /49 - (14/06/2022) - Roll out of first phase of changes in ITBA functionalities for Faceless Assessment due to amendments in Section 144B by Finance Act, 2022. National Faceless Assessment Centre, Delhi 4th Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi 110001 NaFAC/Delhi/CIT-I/2021-22/105 /49 | Dated: ...

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Reg. Order under Para 4 of Faceless Penalty Scheme, 2021

F No. 187/4/2021-ITA-I - (10/06/2022) - Income-tax Authorities of the NaFAC/ AUs/ RUs e. Pr.CCIT/CIT/ Addl.CIT/Jt.CIT/DCIT/ACIT/ITO shall act as and perform the functions of the corresponding Income-tax authorities of the National Faceless Penalty Centre/ Penalty Units/ Penalty Review Units respectively....

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CBDT sets up Units under section 144H(3) of Income-tax Act 1961

Office Order -2 - (10/06/2022) - CBDT or the Board) hereby sets up the Units as specified in Column 2 of the Schedule below (hereinafter referred to as the said Schedule), which shall have its headquarters at the places mentioned in Column 3...

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Setting up of NaFAC under section 144B(3) of Income-tax Act- Reg.

Office Order -1 - (10/06/2022) - CBDT hereby directs that the words ‘Principal Commissioners of Income-tax (ReFAC) (Technical Unit)' in Para 3 of the said Order shall be replaced with the words 'Principal Commissioners of Income-tax (Technical Unit)'....

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Faceless Penalty (Amendment) Scheme, 2022- Reg.

Notification No. 55/2022-Income Tax [S.O. 2426(E).] - (27/05/2022) - National Faceless Penalty Centre, in accordance with the guidelines issued by the Board, may,–– (a) in a case where imposition of penalty has been proposed, convey to the penalty unit to pass the penalty order as per penalty imposition proposal referred to in sub-clause (a) of clause (xv)...

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Recent Posts in "Faceless Assessment"

HC Quashes Cryptic unreasoned order of three line

Prime Civil Infrastructures Private Limited Vs National Faceless Assessment Centre and ors (Bombay High Court)

HC was not satisfied with cryptic unreasoned order three line order Passed by AO and Therefore, quashed and set aside the assessment order ...

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Changes in ITBA functionalities for Faceless Assessment

NaFAC/Delhi/CIT-I/2021-22/105 /49 14/06/2022

Roll out of first phase of changes in ITBA functionalities for Faceless Assessment due to amendments in Section 144B by Finance Act, 2022. National Faceless Assessment Centre, Delhi 4th Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi 110001 NaFAC/Delhi/CIT-I/2021-22/105 /49 | Dated: 14/06/2022 To, All PCCIT (CCA) Sub: Roll...

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Reg. Order under Para 4 of Faceless Penalty Scheme, 2021

F No. 187/4/2021-ITA-I 10/06/2022

Income-tax Authorities of the NaFAC/ AUs/ RUs e. Pr.CCIT/CIT/ Addl.CIT/Jt.CIT/DCIT/ACIT/ITO shall act as and perform the functions of the corresponding Income-tax authorities of the National Faceless Penalty Centre/ Penalty Units/ Penalty Review Units respectively....

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CBDT sets up Units under section 144H(3) of Income-tax Act 1961

Office Order -2 10/06/2022

CBDT or the Board) hereby sets up the Units as specified in Column 2 of the Schedule below (hereinafter referred to as the said Schedule), which shall have its headquarters at the places mentioned in Column 3...

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Setting up of NaFAC under section 144B(3) of Income-tax Act- Reg.

Office Order -1 10/06/2022

CBDT hereby directs that the words ‘Principal Commissioners of Income-tax (ReFAC) (Technical Unit)' in Para 3 of the said Order shall be replaced with the words 'Principal Commissioners of Income-tax (Technical Unit)'....

Read More

Faceless Penalty (Amendment) Scheme, 2022- Reg.

Notification No. 55/2022-Income Tax [S.O. 2426(E).] 27/05/2022

National Faceless Penalty Centre, in accordance with the guidelines issued by the Board, may,–– (a) in a case where imposition of penalty has been proposed, convey to the penalty unit to pass the penalty order as per penalty imposition proposal referred to in sub-clause (a) of clause (xv)...

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Faceless Penalty (Amendment) Scheme, 2022

Notification No. 54/2022-Income Tax [S.O. 2425(E).] 27/05/2022

(1) This Scheme may be called the Faceless Penalty (Amendment) Scheme, 2022. (2) It shall come into force on the date of its publication in the Official Gazette....

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Delhi HC order directs CBDT to avoid mistakes in faceless assessment orders

PCJ Securities Private Limited Vs ITO (Delhi High Court)

PCJ Securities Private Limited Vs ITO (Delhi High Court) 1. This Court is actually surprised that despite an elaborate mechanism of checks and balances and multiple authorities like (assessment units, verification units, technical units, review units, Regional Faceless Assessment Centres and National Faceless Assessment Centre) being set ...

Read More

What Is A Faceless Assessment Scheme under Income tax?

The Faceless Assessment Scheme that was launched by the Indian Government on the 7th of October (2019) is a huge step forward in the direction of achieving a more digitally and technically empowered functionality of the government authorities and department. With regard to the revenue and income tax department, the assessment process for ...

Read More
Posted Under: Income Tax |

A Poetic Tribute to the New Era of Faceless Assessments

Friends, it is often said that a Poem conveys your thoughts in lesser words but with a greater impact. So, here is a Poetic Tribute to the New Era of Faceless Assessments by the author Shri Mayank Mohanka, in his Poem titled, What's in a Face?. The entire scheme of Faceless Assessments has been explained beautifully in a poetic manner by ...

Read More
Posted Under: Income Tax |

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