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CS Professional · Advanced Direct Tax Laws and Practice · Assessment

In a faceless assessment under section 273 of the Income-tax Act, 2025, the assessment unit has proposed a reference to invoke section 268(5). Which statement is correct?

The head of the National Faceless Assessment Centre forwards the reference, if he considers it appropriate, to the jurisdictional Commissioner-level authority, who then directs the jurisdictional Assessing Officer to invoke section 268(1). The assessment unit continues under section 273 only when no reference is forwarded.

  1. AThe assessment unit must itself transfer the case to the jurisdictional Assessing Officer
  2. BThe Principal Chief Commissioner or Principal Director General in charge of the National Faceless Assessment Centre, if he considers it appropriate, forwards the reference to the jurisdictional Commissioner-level authority, who then directs the jurisdictional Assessing Officer to invoke section 268(1)Correct
  3. CThe verification unit forwards the reference directly to the Board for approval
  4. DIf the reference is forwarded, the assessment unit still completes the assessment as per section 273 procedure

Explanation

Under section 273(9)(a) the head of the National Faceless Assessment Centre, if he considers it appropriate, forwards the assessment unit's reference to the jurisdictional Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner. Under section 273(10) that authority directs the jurisdictional Assessing Officer to invoke section 268(1). The assessment unit proceeds under section 273 only where no reference is forwarded (section 273(11)).

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