First year completion of faceless assessment regime – Hit or a miss, the journey so far

Arjun Khandelwal & Rahul Valiramani – [2021] 133 taxmann.com 231 (Article)

With the rapid advancement of technology and build up a whole new ecosystem for businesses, how could the mundane world of taxes be left untouched. Thanks to the Government’s dedication towards ‘Ease of Doing Business’ and ‘Minimum Government, Maximum Governance’, there have been some dynamic measures towards digitalization of tax compliances and litigation management.

One significant step towards easing the compliance burden of the taxpayers was making the entire scrutiny assessment first online and then faceless. The E-assessment Scheme was first introduced in the year 2015 on a pilot basis in metro cities. Subsequently in 2017, the tax authorities developed an integrated platform for electronic conduct of the assessment proceedings. Later, the National E- Assessment Centre (NeAC) was launched in October 2019 which was a significant step in this journey.

In this Article, the authors have discussed some of the key issues faced by the taxpayers during the faceless assessment proceedings and the decision of the Hon’ble Courts.

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