{"id":264722,"date":"2022-03-30T10:30:55","date_gmt":"2022-03-30T05:00:55","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=264722"},"modified":"2022-03-30T09:42:24","modified_gmt":"2022-03-30T04:12:24","slug":"orbit-of-income-tax-authorities-in-faceless-assessment-of-taxes-determined-vide-faceless-jurisdiction-of-income-tax-authorities-scheme-2022","status":"publish","type":"post","link":"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\/","title":{"rendered":"Orbit of Income Tax Authorities in Faceless Assessment of taxes, determined vide Faceless Jurisdiction of Income-tax Authorities Scheme, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\">On March 28, 2022, Ministry of Finance has issued <strong>Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 <\/strong>which will come in force with immediate effect.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">By this Scheme and <strong>Section 130 <\/strong>of <strong>Income Tax Act, 1961 (Act),<\/strong> Central Government determines the jurisdiction of Income Tax Authorities in Faceless\/e-Assessment of taxes.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong><u>Faceless Assessment Scheme<\/u><\/strong> introduced in 2019, which defines the assessment of total income of the assessee conducted electronically in <strong>&#8216;e-Proceeding&#8217;<\/strong> facility through assessee&#8217;s registered account in designated portal by the authorities. Faceless Assessment aims to provide transparency, efficiency and accountability in Income Tax assessments.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">The assessment under this Scheme is done in relation of such territorial area, or persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the Board [<strong>Central Board of Direct Taxes<\/strong>\u00a0(<strong>CBDT<\/strong>)].<\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><strong><u>Key points:<\/u><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><u>Scope\/ Powers of Income Tax Authorities:<\/u><\/strong><\/p>\n<p style=\"text-align: justify;\">\n<ul style=\"text-align: justify;\">\n<li>Income Tax Authorities shall exercise the powers and perform the functions, under <strong>Section 120<\/strong> of the <strong>Act<\/strong>.<\/li>\n<li>Board thereafter issues direction, in writing, the criteria(s) with regards to-<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">(<em>a<\/em>) territorial area<\/p>\n<p style=\"text-align: justify;\">(<em>b<\/em>) persons or classes of persons<\/p>\n<p style=\"text-align: justify;\">(<em>c<\/em>) incomes or classes of income<\/p>\n<p style=\"text-align: justify;\">(<em>d<\/em>) cases or classes of cases<\/p>\n<ul style=\"text-align: justify;\">\n<li>When the Assessing Officer has been vested with jurisdiction, under <strong>Section 124<\/strong> of the <strong>Act<\/strong>, he shall have jurisdiction\u2014<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">(<em>a<\/em>) in respect of any person carrying on a business or profession<\/p>\n<p style=\"text-align: justify;\">(<em>b<\/em>) in respect of any other person residing within the area.<\/p>\n<ul style=\"text-align: justify;\">\n<li>This assessment shall be in the faceless manner as per <strong>Para 3<\/strong> of the Scheme and conducted through automated allocation [Para 2 (b)].<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><strong><u>Performance of functions by Authorities<\/u><\/strong>:<\/p>\n<p style=\"text-align: justify;\">By <strong>Para 3<\/strong> of the Scheme, the extend to which the performance of function is conducted by Authorities is given in the following provisions-<\/p>\n<p style=\"text-align: justify;\">\n<ul style=\"text-align: justify;\">\n<li>Section 144-B of the Act with reference to making Faceless Assessment of total income or loss of assessee.<\/li>\n<li>The <strong>Faceless Appeal Scheme, 2021<\/strong> notified under sub-sections (6-B) and (6-C) of Section 250 of the Act with reference to the disposal of appeals<\/li>\n<li>The <strong>Faceless Penalty Scheme, 2021<\/strong> notified under sub-sections (2-A) and (2-B) of Section 274 of the Act with reference to imposition of penalty under Chapter XXI of the Act.<\/li>\n<li>The <strong>e-Verification Scheme, 2021<\/strong> notified under sub-sections (1) and (2) of section 135-A of the Act with reference to the calling for of information under Section 133 of the Act, collecting certain information under Section 133-B of the Act, or calling for information by prescribed authority under Section 133-C of the Act, or exercise of power to inspect register of companies under Section 134, or exercise of power of Assessing Officer under Section 135 of the Act.<\/li>\n<li>The <strong>e-Settlement Scheme, 2021<\/strong> notified under sub-sections (11) and (12) of Section 245-D of the Act with reference to the settlement of pending applications by the interim Board.<\/li>\n<li>The <strong>e-advance rulings Scheme, 2022<\/strong> notified under sub-sections (9) and (10) of Section 245-R of the Act with reference to dispute resolution for persons or class of persons, as specified by the Board, who may opt for dispute resolution under the Chapter XIX-AA of the Act with reference to dispute arising from any variation in the specified order fulfilling the specified conditions.<\/li>\n<\/ul>\n<hr \/>\n<h4 style=\"text-align: justify;\"><span style=\"color: #000080;\">*Shubhi Srivastava, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>On March 28, 2022, Ministry of Finance has issued Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 which will come in force with <\/p>\n","protected":false},"author":121,"featured_media":253447,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-264722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Orbit of Income Tax 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The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (Ord. 2 of 2020) was promulgated on\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":"","width":0,"height":0},"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":264722,"position":1},"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":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":264722,"position":2},"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":260209,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/17\/faceless-assessment-scheme-does-not-mean-no-personal-hearing\/","url_meta":{"origin":264722,"position":3},"title":"Provision of Personal Hearing would defeat the purpose of Faceless Assessment Scheme? 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An assessee has a vested right to personal hearing and the same has to\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":[]},{"id":328685,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/14\/no-exemption-from-faceless-procedure-for-notices-issued-u-s-148-it-act-1961-for-international-tax-charges-telhc\/","url_meta":{"origin":264722,"position":4},"title":"No exemption from faceless procedure for notices issued under S. 148 of Income Tax Act, 1961 for international tax charges: Telangana HC","author":"Simranjeet","date":"August 14, 2024","format":false,"excerpt":"The taxpayer is nowhere distinguished between NRIs and Indian Citizens. The notice issued under Section 148 of the Income Tax Act, 1961 must comply with the requirement of the Scheme whether or not the taxpayer is NRI\/Indian Citizen.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Telangana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":334181,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/10\/30\/del-hc-dismisses-petition-quash-reassessment-notices-issued-jurisdictional-assessing-officer-interaction-assessments\/","url_meta":{"origin":264722,"position":5},"title":"\u2018Faceless framework was established to reduce direct human interaction in assessments\u2019; Delhi High Court dismisses petition to quash reassessment notices for being issued by JAO","author":"Editor","date":"October 30, 2024","format":false,"excerpt":"\u2018The Legislature recognized that while strict procedural compliance is fundamental to maintain fairness in assessment process, an inflexible adherence to procedure could inadvertently lead to administrative bottlenecks and a surge in litigation.\u2019","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\/2024\/02\/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\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/264722","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\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=264722"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/264722\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/253447"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=264722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=264722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=264722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}