CS Professional · Advanced Direct Tax Laws and Practice · Assessment
In a faceless assessment under the Income-tax Act, 2025, the assessment unit feels the case needs a physical, non-faceless process. Which statement correctly describes what can happen?
The head of the National Faceless Assessment Centre (Principal Chief Commissioner or Principal Director General) may transfer the case to the jurisdictional Assessing Officer at any stage, if considered necessary, with the Board's prior approval, under section 273(12). The assessment unit and the assessee have no such power.
- AThe assessment unit may itself transfer the case to the jurisdictional Assessing Officer
- BThe Principal Chief Commissioner or Principal Director General in charge of the National Faceless Assessment Centre may, at any stage and if considered necessary, transfer the case to the jurisdictional Assessing Officer with the prior approval of the BoardCorrect
- CThe assessee may by written request compel transfer to the jurisdictional Assessing Officer at any stage
- DThe Verification unit may transfer the case after recording witness statements
Explanation
Section 273(12) lets the officer in charge of the National Faceless Assessment Centre transfer the case at any stage, if considered necessary, to the jurisdictional Assessing Officer, with prior Board approval. Neither the assessment unit nor the verification unit, nor the assessee, has this power. The assessment unit can only make a reference under the section 273(9) route.
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