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CS Professional · Advanced Direct Tax Laws and Practice · Assessment

During a faceless assessment, the Principal Chief Commissioner in charge of the National Faceless Assessment Centre wishes to transfer the case to the jurisdictional Assessing Officer at an advanced stage. What does section 273(12) require?

The transfer may be made at any stage of the assessment if considered necessary, but only with the prior approval of the Board. The assessee's consent is not needed, and no tribunal approval is involved.

  1. ANo approval, as the transfer is purely administrative
  2. BPrior approval of the Board, and the transfer may be made at any stage if considered necessaryCorrect
  3. CConsent of the assessee
  4. DApproval of the Appellate Tribunal

Explanation

Section 273(12) allows the in-charge of the Centre, irrespective of sub-sections (1) or (2), to transfer the case at any stage of the assessment if considered necessary, with the prior approval of the Board. Assessee consent is not required, and the Tribunal has no role. Treating it as an administrative step without approval ignores the express Board approval requirement.

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