{"id":246378,"date":"2021-04-01T18:02:10","date_gmt":"2021-04-01T12:32:10","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=246378"},"modified":"2021-04-01T18:02:10","modified_gmt":"2021-04-01T12:32:10","slug":"faceless-appeal-amendment-scheme-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/","title":{"rendered":"Faceless Appeal (Amendment) Scheme, 2021"},"content":{"rendered":"<p><span dir=\"ltr\"> The Faceless Appeal Scheme, 2020 has been amended by the Central Government.<\/span><span dir=\"ltr\"> It shall come into force on the 1<\/span><span dir=\"ltr\">st <\/span><span dir=\"ltr\">day of April, 2021.<\/span><\/p>\n<p>Key amendments are:<\/p>\n<ul>\n<li><span dir=\"ltr\">In the Faceless Appeal Scheme, 2020, <\/span><span dir=\"ltr\">\u2014 <\/span><span dir=\"ltr\">Following clause\u00a0 shall be substitute<\/span><span dir=\"ltr\">d<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span dir=\"ltr\">(xviii) <\/span><span dir=\"ltr\">\u201cNational Faceless Assessment Centre\u201d shall mean the National e<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">Assessment Centre set up under <\/span><span dir=\"ltr\">the scheme notified under sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">section (3A) of section 143 of the Act or the National Faceless <\/span><span dir=\"ltr\">Assessment Centre referred to in section 144B<\/span><span dir=\"ltr\">of the Act, as the case may be;\u2019<\/span><span dir=\"ltr\">;<\/span><\/p>\n<ul>\n<li><span dir=\"ltr\">for the expression \u201cNational e<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">Assessment Centre\u201d, wherever it occurs, the expression \u201cNational <\/span><span dir=\"ltr\">Faceless Assessment Centre\u201d shall be substituted.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Faceless Appeal Scheme, 2020 has been amended by the Central Government. It shall come into force on the 1st day of <\/p>\n","protected":false},"author":8808,"featured_media":154904,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,13],"tags":[],"class_list":["post-246378","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-statutes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Faceless Appeal (Amendment) Scheme, 2021 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Faceless Appeal (Amendment) Scheme, 2021\" \/>\n<meta property=\"og:description\" content=\"The Faceless Appeal Scheme, 2020 has been amended by the Central Government. It shall come into force on the 1st day of\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-01T12:32:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/\"},\"author\":{\"name\":\"Bhumika Indulia\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"headline\":\"Faceless Appeal (Amendment) Scheme, 2021\",\"datePublished\":\"2021-04-01T12:32:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/\"},\"wordCount\":108,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2017\\\/09\\\/Parliament_Colour.jpg\",\"articleSection\":[\"Legislation Updates\",\"Statutes\\\/Bills\\\/Ordinances\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/\",\"name\":\"Faceless Appeal (Amendment) Scheme, 2021 | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2017\\\/09\\\/Parliament_Colour.jpg\",\"datePublished\":\"2021-04-01T12:32:10+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2017\\\/09\\\/Parliament_Colour.jpg\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2017\\\/09\\\/Parliament_Colour.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2021\\\/04\\\/01\\\/faceless-appeal-amendment-scheme-2021\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Faceless Appeal (Amendment) Scheme, 2021\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/04\\\/Me-150x150.jpg\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/04\\\/Me-150x150.jpg\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/04\\\/Me-150x150.jpg\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_1\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Faceless Appeal (Amendment) Scheme, 2021 | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/","og_locale":"en_US","og_type":"article","og_title":"Faceless Appeal (Amendment) Scheme, 2021","og_description":"The Faceless Appeal Scheme, 2020 has been amended by the Central Government. It shall come into force on the 1st day of","og_url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2021-04-01T12:32:10+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/"},"author":{"name":"Bhumika Indulia","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"headline":"Faceless Appeal (Amendment) Scheme, 2021","datePublished":"2021-04-01T12:32:10+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/"},"wordCount":108,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg","articleSection":["Legislation Updates","Statutes\/Bills\/Ordinances"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/","url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/","name":"Faceless Appeal (Amendment) Scheme, 2021 | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg","datePublished":"2021-04-01T12:32:10+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/faceless-appeal-amendment-scheme-2021\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Faceless Appeal (Amendment) Scheme, 2021"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":244346,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/24\/faceless-assessment-1st-amendment-scheme-2021\/","url_meta":{"origin":246378,"position":0},"title":"Faceless Assessment (1st Amendment) Scheme, 2021","author":"Editor","date":"February 24, 2021","format":false,"excerpt":"The Central Board of Direct Taxes has notified the \u2018Faceless Assessment (1st Amendment) Scheme, 2021\u2019 which seeks to amend Faceless Assessment Scheme, 2019, by way of substituted Procedure for assessment. The following procedure has been introduced in the Amendment: National e-Assessment Centre The National e-Assessment Centre shall serve a notice\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/Faceless.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/Faceless.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/Faceless.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/Faceless.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/Faceless.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":259334,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/31\/procedure-for-hearing-to-be-conducted-through-vc-notified-vide-faceless-appeal-scheme-2021\/","url_meta":{"origin":246378,"position":1},"title":"Procedure for hearing to be conducted through VC, notified vide Faceless Appeal Scheme, 2021","author":"Bhumika Indulia","date":"December 31, 2021","format":false,"excerpt":"The Central Board of Direct Taxes has notified the Faceless Appeal Scheme 2021 vide notification dated December 28, 2021. The new scheme has been notified in supersession of the earlier Faceless Appeal Scheme, 2020. \u00a0 Key highlights: The Government has introduced procedure of hearing to be conducted through Video Conferencing\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":264722,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/30\/orbit-of-income-tax-authorities-in-faceless-assessment-of-taxes-determined-vide-faceless-jurisdiction-of-income-tax-authorities-scheme-2022\/","url_meta":{"origin":246378,"position":2},"title":"Orbit of Income Tax Authorities in Faceless Assessment of taxes, determined vide Faceless Jurisdiction of Income-tax Authorities Scheme, 2022","author":"Prachi Bhardwaj","date":"March 30, 2022","format":false,"excerpt":"On March 28, 2022, Ministry of Finance has issued Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 which will come in force with immediate effect. \u00a0 By this Scheme and Section 130 of Income Tax Act, 1961 (Act), Central Government determines the jurisdiction of Income Tax Authorities in Faceless\/e-Assessment of taxes.\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":295422,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/26\/delhi-high-court-upholds-transfer-of-income-tax-assessment-of-sanjay-gandhi-memorial-trust-aam-aadmi-party-central-circle-legal-updates\/","url_meta":{"origin":246378,"position":3},"title":"No prejudice shall be caused on account of transfer of cases to Central Circle; Delhi High Court upholds transfer of Income Tax assessment of Sanjay Gandhi Memorial Trust, Aam Aadmi Party","author":"Arunima","date":"June 26, 2023","format":false,"excerpt":"Section 127 of IT Act to the extent it permits transfer from one Assessing Officer under a Principal Commissioner of Income Tax to another Assessing Officer under another Principal Commissioner of Income Tax who are holding non-concurrent charges remains untouched and continues to apply in its pristine form.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":220644,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/national-e-assessment-centre-of-income-tax-department-launched\/","url_meta":{"origin":246378,"position":4},"title":"National e-Assessment Centre of Income Tax Department launched","author":"Bhumika Indulia","date":"October 9, 2019","format":false,"excerpt":"Faceless e-Assessment for income taxpayers launched New Initiative shall impart greater efficiency, transparency and accountability in the assessment process. Under e-Assessment scheme 2019:- (i) There would be state of the art Digital Technology for Risk Management by way of automated examination tool, Artificial Intelligence and Machine Learning, with a view\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":252278,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/05\/section-144b-7-of-the-income-tax-act\/","url_meta":{"origin":246378,"position":5},"title":"Del HC | Issuance of prior show cause notice and draft assessment order under S. 144B (7) of Income Tax Act: Is it a mandatory condition before issuing final assessment order? HC answers","author":"Bhumika Indulia","date":"August 5, 2021","format":false,"excerpt":"Delhi High Court: The Division Bench of Manmohan and Navin Chawla, JJ., noted the mandatory condition provided under Section 144B (7) of Income Tax Act, 1961. Present petition challenged the Assessment order, notice of demand and notice of penalty passed under Section 143(3) read with Section 144B, Section 156 and\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/246378","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=246378"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/246378\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154904"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=246378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=246378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=246378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}