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TMI BlogFaceless Assessment.X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, set up the following Centre and Units and specify their functions and jurisdiction:- (a) a National Faceless Assessment Centre to facilitate the conduct of faceless assessment proceedings in a centralised manner including assigning the case selected for the purposes of faceless assessment under this section to a specific assessment unit, intimating the assessee that assessment in his case shall be completed in faceless manner, serving a notice to the assessee under section 268(1) or 270(8), and forwarding any response of the assessee to the assessment unit; (b) such assessment units, as it may deem necessary to conduct the faceless assessment, to perform the function of making assessment, which includes analysis of the material fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which includes checking whether the relevant and material evidence has been brought on record, relevant points of fact and law have been duly incorporated, the issues requiring addition or disallowance have been incorporated and such other functions as may be required for the purposes of review. (4) In accordance with the procedure as prescribed under sub-section (1),-- (a) the verification unit, the technical unit and the review unit shall facilitate the conduct of faceless assessment; and (b) the assessment unit shall-- (i) make the assessment of the total income or loss, by an order in writing after taking into account all relevant material which it has gathered and after giving the assessee an opportunity of being heard; and (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electronic mode. (8) The provisions of sub-section (7) shall not apply to the enquiry or verification conducted by the verification unit in the circumstances as specified by the Board in this behalf. (9) The Principal Chief Commissioner or the Principal Director General, as the case may be, in-charge of the National Faceless Assessment Centre shall, as per the procedure laid down by the Board in this regard, if he considers appropriate that the provisions of section 268(5) may be invoked in the case,- (a) forward any reference received from an assessment unit in this regard to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner having jurisdiction over such case, and inform the assessment uni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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