Income Tax : The framework introduces electronic assessments, appeals, and penalties without physical interaction. It enhances transparency and...
Income Tax : Courts have held that non-compliance with mandatory procedures under Section 144B renders faceless assessment orders void. The rul...
Income Tax : Courts have held that digital tax assessments cannot bypass procedural safeguards, reinforcing that fairness remains mandatory und...
Income Tax : The digital tax reform eliminates physical interaction but faces criticism for procedural lapses. Courts stress fairness and adequ...
Income Tax : Introduced to eliminate human interface and enhance accountability, faceless assessment has improved digital transparency but rais...
Income Tax : CBI arrests IRS officer and private individual for allegedly undermining the Faceless Tax Scheme by leaking confidential info for ...
Income Tax : Representation highlights long delays at NFAC affecting over 5 lakh appeals, urging CBDT to expedite resolutions and restore taxpa...
Income Tax : CBI registers case against 9, including Deputy Commissioner, 2 Inspectors, and 5 CAs, for sabotaging Faceless Tax Scheme; searches...
Income Tax : Learn to handle faceless income tax assessments using AI tools like ChatGPT in a 2-hour live course on Sept 15, 2024. Enhance effi...
Income Tax : Income Tax Faceless Appeals before CIT (A). How to deal with this appeal in new Faceless Regime. Get the Answer of many Questions ...
Income Tax : The Telangana High Court held that reassessment proceedings initiated by the Jurisdictional Assessing Officer after implementation...
Income Tax : The Telangana High Court refused to interfere with a faceless income tax assessment order despite claims of medical hardship and l...
Income Tax : The tribunal set aside the assessment after finding that faceless assessment proceedings were initiated before the scheme was form...
Income Tax : The Tribunal noted that the assessment proceedings were conducted during the COVID-19 pandemic and the assessee could not respond ...
Income Tax : The High Court set aside income tax assessments after holding that a specific written request for personal hearing cannot be rejec...
Custom Duty : F. No.450/26/2019-Cus. IV(Pt) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes &...
Custom Duty : OFFICE OF THE COMMISSIONER OF CUSTOMS (NS – I), JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA,TAL-URAN, (e-mail:appraisingmain...
Income Tax : In pursuance of sub-section (3) of section 144B of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby makes the fo...
Income Tax : In pursuance of para 4 of S.O. 5429(E) Notification No. 139/2021/F.No.370142/66/2021- TPL, dated the 28th December, 2021, notifyin...
Income Tax : CBDT notifies jurisdiction of CIT(A) under Faceless Appeal Scheme, 2021 vide Notification No. 113/2022-Income Tax Dated: 13th...
CBIC has endeavored to provide an Anonymized Escalation Mechanism for ICEGATE registered users where they submit their grievance for delay in Bill of Entry clearance under faceless assessment. The delay in clearance would subsequently be escalated to the concerned Faceless Assessment Officers.
Standard Operating Procedure (SOP) for Assessment Unit (AU), Verification Unit (VU), Technical Unit (TU) and Review Unit (RU) under the Faceless Assessment provisions of Section 144B of the Income-tax Act. National Faceless Assessment Centre, Delhi NaFAC/Delhi/CIT-1/2022-23/112/92 Dated: 03/08/2022 To, The Pr. Chief Commissioner of Income-tax (CCA), (All regions) Madam/Sir, Sub: Standard Operating Procedure (SOP) for […]
CIT(A), NFAC has erred in not granting an opportunity to the appellant bank to present the case through the video conferencing as specified under the Faceless Appeals Scheme 2020
In assessment proceedings through the ‘e-Proceedings’ functionality, there is a seamless flow of letters, notices, questionnaires, orders etc. from Assessing Officer to assessees’ e-Filing account.
NFAC has erred in not granting an opportunity to the appellant bank to present the case through the video conferencing as specified under the Faceless Appeals Scheme 2020
HC was not satisfied with cryptic unreasoned order three line order Passed by AO and Therefore, quashed and set aside the assessment order
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 out of first phase of […]
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.
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
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)’.
