CS Professional · Advanced Direct Tax Laws and Practice · Assessment
A faceless assessment is pending for an assessee. Under the Income-tax Act, 2025, which statement about transferring the case out of the faceless procedure to the jurisdictional Assessing Officer is correct?
The Principal Chief Commissioner or Principal Director General in charge of the National Faceless Assessment Centre may transfer the case at any stage if considered necessary, with the Board's prior approval. Neither the assessment unit nor the assessee can do so independently.
- AThe assessment unit may transfer the case on its own at any stage
- BThe assessee may compel the transfer by filing an objection
- CThe Principal Chief Commissioner or Principal Director General in charge of the National Faceless Assessment Centre may transfer it at any stage if considered necessary, with the prior approval of the BoardCorrect
- DTransfer is permitted only after the assessment order has been passed
Explanation
Section 273(12) allows the officer in charge of the National Faceless Assessment Centre to transfer the case to the jurisdictional Assessing Officer at any stage, if considered necessary, with the prior approval of the Board, irrespective of subsections (1) or (2). The assessment unit has no such power, and the assessee has no right to compel transfer.
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