CA Final · Direct Tax Laws & International Taxation · Assessment Procedure
Mehta Textiles Ltd's case has been selected for faceless assessment. Under the faceless assessment procedure in the Income-tax Rules, 2026, who first 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 gets the electronic records only after the assessment is completed.
- AThe jurisdictional Assessing Officer, by a personal selection after reviewing the return
- BThe National Faceless Assessment Centre, through an automated allocation systemCorrect
- CThe review unit, through a manual draw of lots
- DThe verification unit, on the request of the assessee
Explanation
Rule 176(2)(a) provides that 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 records only after the assessment is complete, so the first option is wrong.
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