ORDER UNDER SECTION 119 OF THE INCOME TAX ACT, 1961.

F.NO 187/3/2020-ITA-I

     SUBJECT MATTER OF THE ORDER HAS BEEN PROVIDED BELOW :

                                 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 PASSED THROUGH THE FACELESS ASSESSMENT SCHEME, 2019, THE BOARD IN EXERCISE OF POWERS UNDER SECTION 119 OF THE INCOME TAX ACT, 1961 HEREBY DIRECTS THAT ALL THE ASSESSMENT ORDERS SHALL BE PASSED BY NATIONAL e- ASSESSMENT CENTRE THROUGH THE FACELESS ASSESSMENT SCHEME, 2019 EXCEPT AS PROVIDED HEREUNDER :-

i) ANY 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.

FURTHER,

WITH THE LAUNCH OF THE FACELESS ASSESSMENT SCHEME, 2019, THE INCOME TAX DEPARTMENT IS MOVING TOWARDS MINIMAL INTERFACE WITH TAXPAYERS, AIMING AT SIGNIFICANT IMPROVEMENT IN DELIVERY OF SERVICES AND GREATER TRANSPARENCY IN THE WORKING OF THE DEPARTMENT. THE SURVEY ACTION U/S 133A OF THE ACT BEING AN INTRUSIVE ACTION, IT IS EXPECTED THAT THE SAME SHOULD BE CARRIED WITH THE UTMOST RESPONSIBILITY AND ACCOUNTABILITY.

2. IN FURTHERANCE OF THE ABOVE, THE CENTRAL BOARD OF DIRECT TAXES, IN EXERCISE OF POWERS UNDER SECTION 119 OF THE INCOME TAX ACT, 1961(HEREINAFTER REFERRED TO AS THE ACT) HEREBY DIRECTS THAT THE OFFICERS POSTED IN DIRECTORATES OF INVESTIGATION (INVESTIGATION WING) AND COMMISSIONERATES OF TDS, ONLY AD EXCLUSIVELY SHALL ACT AS INCOME TAX AUTHORITY FOR THE PURPOSES OF POWER OF SURVEY UNDER SECTION 133A OF THE INCOME TAX ACT.

3. THE COMPETENT AUTHORITY FOR APPROVAL OF SUCH SURVEY ACTION U/S 133A OF THE ACT SHALL HEREFORTH BE DGIT (INV) FOR INVESTIGATION WING AND PR.CCIT/CCIT(TDS) CHARGES, AS THE CASE BE.

4. THIS ORDER SHALL COME INTO FORCE WITH EFFECT FROM THE 13TH DAY OF AUGUST, 2020.

5. THE HINDI ORDER OF THIS VERSION SHALL FOLLOW.

WHAT ARE THE BENEFITS OF FACELESS ASSESSMENT ?

1. TRANSPARENCY AND EFFICIENCY
2. FUNCTIONAL SPECIALISATION
3.  IMPROVEMENT IN QUALITY OF ASSESSMENT
4. EXPEDITIOUS DISPOSAL OF CASES
5. NO HUMAN INTERFACE
6. EASE OF COMPLIANCE FOR TAXPAYERS