TMI BlogFaceless assessment (Assessment procedure) – Section 144BX X X X Extracts X X X X X X X X Extracts X X X X ..... section to a specific assessment unit through an automated allocation system; the NFAC shall intimate the assessee that assessment in his case shall be completed in accordance with the procedure laid down under this section; a notice shall be served on the assessee, through the NFAC, u/s 143(2) or u/s 142(1) and the assessee may file his response to such notice within the date specified therein, to the NFAC which shall forward the same to the assessment unit; where a case is assigned to the assessment unit (AU), under clause (i), it may make a request through the NFAC for- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the AU u/s 144B(1)(iv)(c) of clause (iv), the request shall be assigned by the NFAC to a TU through an automated allocation system; the NFAC shall send the report received from the VU or the TU, as the case may be, based on the request referred to in clause (vi) to the concerned AU; where the assessee fails to comply with the notice served u/s 144B(1)(v) or notice issued u/s 142(1) or the terms of notice issued u/s 143(2) , the NFAC shall intimate such failure to the AU; the assessment unit shall serve upon such assessee, as referred to u/s 144B(1)(viii), a notice, through the Nati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee shall file his reply to the show cause notice served u/s 144B(1)(xii)(b) on a date and time as specified therein or such time as may be extended on the basis of an application made in this regard, to the NFAC, which shall forward the reply to the AU; where the assessee fails to file response to the notice served u/s 144B(1)(xii)(b) within the time specified therein or within the extended time, if any, the NFAC shall intimate such failure to the AU; the AU shall, after considering the response received u/s 144B(1)(xiii) or after receipt of intimation u/s 144B(1)(xiv), as the case may be, and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the AU shall send such draft order prepared u/s 144B(1)(xvi)(a) or u/s 144B(1)(xix) to the NFAC; in case of an eligible assessee, where there is a proposal to make any variation which is prejudicial to the interest of such assessee, as mentioned u/s 144C(1) , the NFAC shall serve the draft order u/s 144B(1)(xx) on the assessee; Issuance of draft assessment order before issuing assessment order is mandatory [ Interglobe Enterprises Pvt Ltd. Vs NFAC, Delhi 2021 (7) TMI 1044 - DELHI HIGH COURT , Arista Infrastructure Vs CIT 2023 (2) TMI 581 - GUJARAT HIGH COURT ] in any case other than that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the AU shall, upon receipt of intimation under clause (xxv), pass the assessment order, in accordance with the relevant draft order, within the time allowed u/s 144C(4) and initiate penalty proceedings, if any, and send the order to the NFAC; where the eligible assessee files objections with the DRP, u/s 144B(1)(xxiv)(b), the NFAC shall send such intimation along with a copy of objections filed to the AU; the NFAC shall, in a case referred to in clause (xxvii), upon receipt of the directions issued by the DRP u/s 144C(5), forward such directions to the AU; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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