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CA Final · Direct Tax Laws & International Taxation · Assessment Procedure

Meera Textiles Ltd's case has been selected for faceless assessment. Under the procedure in Rule 176 of the Income-tax Rules, 2026, which body assigns the selected case to a specific assessment unit, and how is the assignment made?

The National Faceless Assessment Centre assigns the selected case to a specific assessment unit through an automated allocation system. The jurisdictional Assessing Officer is not involved at this stage and receives the records only after the assessment is completed.

  1. AThe Assessing Officer having jurisdiction, by personal selection
  2. BThe National Faceless Assessment Centre, through an automated allocation systemCorrect
  3. CThe review unit, through a manual roster
  4. DThe verification unit, through a random draw by the Board

Explanation

Rule 176(2)(a) says the National Faceless Assessment Centre assigns the case selected for faceless assessment to a specific assessment unit through an automated allocation system. The jurisdictional Assessing Officer receives the electronic records only after the assessment is completed, under clause (af). So the first option is wrong.

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