How does the new ‘Faceless Assessments’ system under Section 144B of the Income Tax Act differ from the ‘Conventional Manual Mode of Assessments’?

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..... ice either under Section 143(2) / 142(1) of the Income-tax Act and served such notice to the assessee at his registered address. The assessee (or his authorized representative) used to file the corresponding responses, explanations and supporting documents in physical form (hard copies) to the jurisdictional assessing authority by personally visiting the income tax offices. After a series .....

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..... ed to have any personal interface or interaction with the assessing authority. Thus, the elementary difference between conventional manual assessments and the 'faceless assessments' is the mode of the interface between the assessee and the assessing authority. In the conventional manual assessments, the mode of the interface was physical and personal, whereas in the 'faceless assess .....

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