CS Professional · Advanced Direct Tax Laws and Practice · Assessment
Mehta Textiles Ltd's case is being assessed in a faceless manner. Under section 273 of the Income-tax Act, 2025, who may transfer the case to the jurisdictional Assessing Officer at any stage of the assessment, if considered necessary, and on what condition?
The Principal Chief Commissioner or Principal Director General in charge of the National Faceless Assessment Centre may transfer the case to the jurisdictional Assessing Officer at any stage, if considered necessary, with the prior approval of the Board, under section 273(12). Assessment, review or verification units have no such power.
- AThe assessment unit, with the consent of the assessee
- BThe Principal Chief Commissioner or Principal Director General in charge of the National Faceless Assessment Centre, with the prior approval of the BoardCorrect
- CThe review unit, after recording reasons in writing
- DThe jurisdictional Assessing Officer, on application to the verification unit
Explanation
Section 273(12) provides that, irrespective of sub-sections (1) or (2), the Principal Chief Commissioner or Principal Director General in charge of the National Faceless Assessment Centre may at any stage, if considered necessary, transfer the case to the jurisdictional Assessing Officer with the prior approval of the Board. No other unit has this power and the assessee's consent is not required.
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