Skip to content

CS Professional · Advanced Direct Tax Laws and Practice · Assessment

Under section 273 of the Income-tax Act, 2025, what is the position when a reference from an assessment unit has NOT been forwarded to the Commissioner having jurisdiction over the case, and no transfer has been made?

The assessment unit proceeds to complete the assessment under the faceless procedure in section 273. Transfer to the jurisdictional Assessing Officer occurs only through the specific routes in section 273, such as the transfer power requiring prior Board approval, not automatically.

  1. AThe case lapses and must be reassigned by the Board
  2. BThe assessment unit proceeds to complete the assessment under the faceless procedure laid down in the sectionCorrect
  3. CThe verification unit completes the assessment
  4. DThe case is automatically transferred to the jurisdictional Assessing Officer

Explanation

Section 273(11) says that where a reference has not been forwarded under sub-section (9)(a), the assessment unit proceeds to complete the assessment as per the procedure in this section. Transfer to the jurisdictional officer occurs only through sub-section (9)(b) or (12), the latter needing prior Board approval. Nothing makes the case lapse.

Did you get it right without looking?

One question tells you little. A timed set on Assessment shows your real accuracy, how long you take and where you lose marks.

Practise AssessmentFree diagnostic mock

More Assessment questions