Regarding Faceless assessment

Approval u/s 151 was given for A.Y 2019-20 on 30.03.2023 and notice u/s 148 was issued for escapement of income of Rs. 30 lakhs. During assessment proceedings assessee received notice u/s 144B dated 15.12.2023 but even after the notice name of the assessing authority was appearing in the notice. The notice was issued by central circle. whether faceless assessment scheme allows disclosure of the name of the assessing authority.

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  Faceless Assessment & invocation of Provisions of sec 144A

How & to whom an application for directions of the JCIT or the Addl CIT is to be submitted for directions u/s 144A, in the Faceless Assessment Scheme?

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  Whether assessment proceedings abated and addition can be made only on the basis of incriminating documents found in the course of search proceedings ?

Dear Sir, My query is as follows: If a search on a person took place on 30.09.2015 Return for assessment year 2014-15 filed on 30.09.2015 Last date for issuing notice under section 143(2) is 30.09.2015 Whether we can say, proceeding  for A.Y. 2014-15 is unabated proceedings or not Whether the plea that addition can be made only on the basis of search document can be taken for A.Y. 2014-15    

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  Charitable Trust -Faceless Assessment –Accumulation of income – Failure to consider the submission, what is the remedy .?

We have submitted all documents for deduction as application including the bank statement.  The Fixed deposits made during 15-31st March shown as FDs in Balance sheet in respect of contributions received during 2nd week of March and claimed by filing necessary application for accumulation, the Officer misconstrued it as an application and treated the contribution as incoome and assessed the same.  The rectification Petition filed before Juridictional AO failed to appreciate the fact and simply rejected saying that the E-asst. officer has already considered.  What to do now ?  Of course we have already filed an appeal aleady.

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  When the assessment is made as per the Face less Scheme , Which will be Jurisdictional Appellate Tribunal /High Court orders will be binding on the Assessing Officer ?

in the case of a faceless asst/appeal , which will be jurisdictional itat/HC whose orders/judgements will be binding on the officer? a] as per address of Assessee or b] address of officer ?

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  In the course of faceless assessment proceedings , the assessee has requested for Video conference , however the order was passed without giving an opportunity of Video Conference , Whether the faceless assessment i s valid in law ?

In the course of assessment proceedings we have requested for video conference for explaining the issues involved , however we have not been an opportunity of video conference , what is the remedy for the assessee, can the assessee approach to HIgh Court for not giving an opportunity of video conference .

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  Can an Assessing Officer pass a final faceless assessment order , without passing a draft assessment order ?

Assessing Officer has passed the final order , without providing a draft assessment order . Can the assessee file writ petition against the order as the Assessing officer has not passed draft assessment order which is mandatory .?

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  Can an Assessing Officer pass the face less assessment order , without giving a reasonable opportunity ?

Assessing officer has passed the assessment order without giving a reasonable opportunity to the assessee can the assessed file the writ petition against the assessment order ?

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