Scheme For Faceless Assessments And Appeals – Analysis Thereof


Scheme For Faceless Assessments And Appeals – Analysis Thereof
By Advocate V. P. Gupta

Executive Summary

Advocate V. P. Gupta has explained the scheme of faceless assessments and appeals in a precise manner. He has compared the provisions of the scheme with that prevalent in the USA and pinpointed the advantages and benefits to taxpayers. The ld. author has identified a few issues where clarifications from the Government is desired. He has also offered valuable suggestions on how the scheme can be made better

  • The Hon’ble Prime Minister on 13th August, 2020 while inaugurating National E-Assessment Centre announced that henceforth there will be transparency in the department and honest tax payers will be honoured.

  • He made following three announcements:-

  1. Henceforth assessments will be made without personal interaction between Jurisdictional Assessing Officer and the Assessee. This will avoid pain and harassment to assesses and assessment will be finalised on merits.

  2. Taxpayer’s chapter will be issued providing for obligations of the department and also of assesses.

  3. With effect from 25th September all appeals before Commissioner (Appeals) shall also be faceless.

About the Author: Details are awaited

Pdf file of article: Not Available

Posted on: September 27th, 2020


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