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CS Professional · Advanced Direct Tax Laws and Practice · Assessment

Which statement about communications in a faceless assessment under section 273 is correct, subject to the Board's specified exceptions for verification?

Communications between the National Faceless Assessment Centre and the assessee or the authorised representative are exchanged exclusively by electronic mode. All unit-to-assessee contact passes through the Centre, except for verification in circumstances specified by the Board.

  1. AThe assessment unit may write directly to the assessee by post
  2. BCommunications between the National Faceless Assessment Centre and the assessee are exchanged exclusively by electronic modeCorrect
  3. CThe review unit corresponds directly with the assessee
  4. DThe technical unit may summon the assessee personally

Explanation

Section 273(7) routes communications among units and with the assessee through the National Faceless Assessment Centre, and communications between the Centre and the assessee are exclusively electronic. Direct contact by the assessment, review or technical unit is not permitted. The exception under (8) covers only verification circumstances specified by the Board.

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