Transfer of the proceedings u/s 127(2)(a) - Centralization of ...
Income Tax
March 26, 2021
Transfer of the proceedings u/s 127(2)(a) - Centralization of case under search - Faceless Assessment - The Income Tax department has recently introduced a scheme of Faceless Assessments with a view to avoid personal hearing and physical interaction of the assessee and the Assessing Authority altogether. The assessee need not even know the name of the Assessing Authority who will deal with his case. - one of the judgments are of any avail to the writ-applicant. - HC
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