The CBDT has issued an order, dated 13th August 2020 under section 119 of the Income-tax Act, 1961, stating that all assessment orders shall be passed by the National eAssessment Centre through the Faceless Assessment Scheme, 2019 subject to certain exceptions. It is also stated that any assessment order which is not in conformity with this shall be treated as non-est and shall be deemed to have never been passed.
F No. 187/3 /2020-ITA-I
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
*****
North Block, New Delhi – 110001 .Dated the 13th August, 2020
ORDER
Subject: Order under section 119 of the Income-tax Act, 1961
With the launch of various e-governance initiatives, Income-tax Department is moving toward total computerization of its work. This has led to a significant improvement in delivery of services and has also brought greater transparency In the functioning of the tax administration.
2 . In order to ensure that all the assessment orders are passed through the Faceless Assessment Scheme, 20 19, the Board in exercise of powers under section 119 of the Income-tax Act, 1961 hereby directs that all the assessment orders shall hereafter be passed by National eAssessment Centre through the Faceless Assessment Scheme, 2019,
except as provided hereunder :-i) Assessment orders in cases assigned to Central Charges.
ii) Assessment orders in cases assigned to International Tax Charges.3. Any assessment order which is not in conformity with Para-2 above, shall be treated as non-est and shall be deemed to have never been passed.
4. This order shall come into force with effect from the 13th day of August, 2020.
5 . The Hindi version of this order shall follow.
(Prajna Paramita)
Director to the Government of India
display the posted comment
OFFhand
“3. Any assessment order which is not in conformity with Para-2 above, shall be treated as non-est and shall be deemed to have never been passed.”
Clarity is wanting in that , strictly speaking, any INtimation issued under sec 143(1), either before or after its later amendments, will have to regarded as an ‘asssessment order’; not only an order passed u/s 143(2)within the prescribed period of ‘limitation’.
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