CS Professional · Advanced Direct Tax Laws and Practice · Assessment
Under section 273 of the Income-tax Act, 2025, which unit performs the function of checking whether relevant and material evidence has been brought on record and whether issues requiring addition or disallowance have been incorporated, in respect of a variation proposed by the assessment unit?
The review unit does this. Section 273(3)(e) empowers it to review a variation proposed by the assessment unit, where the National Faceless Assessment Centre considers it necessary, checking evidence on record, points of fact and law, and issues for addition or disallowance.
- AVerification unit
- BTechnical unit
- CReview unitCorrect
- DAssessment unit
Explanation
Section 273(3)(e) assigns to review units the review of any variation proposed by the assessment unit, wherever the National Faceless Assessment Centre considers it necessary. This includes checking evidence on record and the incorporation of points of fact and law. Verification units do enquiry and cross verification; technical units give technical advice.
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