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CS Professional · Advanced Direct Tax Laws and Practice · Assessment

Which function is performed by the review unit in a faceless assessment under section 273 of the Income-tax Act, 2025?

The review unit reviews any variation proposed by the assessment unit, where the National Faceless Assessment Centre considers it necessary. It checks that relevant evidence is on record, points of fact and law are incorporated, and issues for addition or disallowance are covered, as section 273(3)(e) states.

  1. AExamining witnesses and recording statements of the assessee
  2. BReviewing any variation proposed by the assessment unit, where the National Faceless Assessment Centre considers it necessaryCorrect
  3. CServing the notice under section 268(1) on the assessee
  4. DProviding advice on transfer pricing and valuation matters

Explanation

Section 273(3)(e) says review units review any variation proposed by the assessment unit wherever the Centre considers it necessary, checking evidence, facts and law, and issues for addition or disallowance. Witness examination belongs to verification units, notice service to the Centre and technical advice to technical units.

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