CS Professional · Advanced Direct Tax Laws and Practice · Assessment
Under the Income-tax Act, 2025, when is the review unit involved in a faceless assessment?
The review unit reviews a variation proposed by the assessment unit wherever the National Faceless Assessment Centre considers it necessary. It checks that relevant evidence is on record and fact and law points are incorporated. Witness examination belongs to the verification unit.
- AIn every case, before the assessment unit issues any notice
- BOnly when the assessee requests a personal hearing
- CTo review a variation proposed by the assessment unit, wherever the National Faceless Assessment Centre considers it necessaryCorrect
- DTo conduct examination of witnesses and record statements
Explanation
Section 273(3)(e) assigns the review unit the function of reviewing any variation proposed by the assessment unit, wherever the National Faceless Assessment Centre considers it necessary. It checks that material evidence is on record and that points of fact and law are incorporated. Examination of witnesses is a verification unit function.
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.
More Assessment questions
- Under the Income-tax Act, 2025, what is the time limit for sending an intimation after processing a return under section 270(1)?
- Under the Income-tax Act, 2025, for the purposes of sections 280 and 281 on income escaping assessment, who is the "Assessing Officer" as de…
- Under the Income-tax Act, 2025 (applicable from the June 2027 session), before the processing authority makes an adjustment under section 27…
- Under section 273 of the Income-tax Act, 2025, the assessment unit in a faceless assessment is NOT entrusted with which of the following fun…
- Under section 273 of the Income-tax Act, 2025, which authority is responsible for facilitating the faceless assessment proceedings in a cent…
- Before the Assessing Officer makes any adjustment while processing a return under section 270(1)(a), which procedure must be followed?