CS Professional · Advanced Direct Tax Laws and Practice · Assessment
Under section 273 of the Income-tax Act, 2025, which body is responsible for assigning a case selected for faceless assessment to a specific assessment unit and for serving the notice on the assessee?
The National Faceless Assessment Centre assigns selected cases to a specific assessment unit, intimates the assessee and serves the notice. The verification, technical and review units only support the assessment unit by verifying, advising or reviewing proposed variations.
- AVerification unit
- BNational Faceless Assessment CentreCorrect
- CReview unit
- DTechnical unit
Explanation
Section 273(3)(a) provides for a National Faceless Assessment Centre that assigns the case to an assessment unit, intimates the assessee and serves the notice. Verification, technical and review units only facilitate the assessment. The verification unit, the main distractor, handles enquiry and cross verification, not case assignment.
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