faceless assessment - Definition / Legal Terminology - Income Tax

Explanation (k) - In section 144B of the Income tax Act 1961 , unless the context otherwise requires- faceless assessment means- the assessment proceedings conducted electronically in 'e-Proceeding' facility through assessee's registered account in designated portal; SRI VENKATARAMANA REDDY PATLOOLA- 2024 (9) TMI 100 - TELANGANA HIGH COURT Scope of National Faceless Assessment Centre u/s 144B - It is noteworthy that the order of CBDT dated 06.09.2021 deals with assessment orders . The said order is passed in exercise of power under Section 144B of the Act. The order of CBDT is clear that direction was issued about passing of assessment orders by the National Faceless Assessment Centre under Section 144B of the Act except in two situations, one of which is passing of assessment orders in cases assigned to International Tax Charges.