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CS Professional · Advanced Direct Tax Laws and Practice · Assessment

Under the Income-tax Act, 2025, for the purposes of sections 280 and 281 on income escaping assessment, who is the "Assessing Officer" as defined in section 279(3)?

For sections 280 and 281, the Assessing Officer means one other than the National Faceless Assessment Centre or any assessment unit referred to in section 273(3). Faceless bodies are therefore excluded from that definition, as inserted with effect from 1 April 2026.

  1. AThe National Faceless Assessment Centre
  2. BAny assessment unit referred to in section 273(3)
  3. CAn Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 273(3)Correct
  4. DThe review unit only

Explanation

Section 279(3), inserted with effect from 1-4-2026, states that the Assessing Officer for sections 280 and 281 means an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit under section 273(3). So the Centre and assessment units are excluded, which rules out the first, second and fourth options.

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