Faceless assessment not mandatory for users without e-a/c, PAN – The Financial Express

September 27, 2019 Naveen Wadhwa, DGM at Taxmann said: Every year Income-tax Dept. prescribes guidelines to be followed by the Assessing Officers for conducting e-assessment through e-filing portal. For the financial year 2019-20, similar guidelines have been issued. These guidelines include a list of cases where e-proceeding is not mandatory, like cases where examination of witness is required to be made by the assessee or department. Further the situations wherein personal hearing of assessee is allowed have also been prescribed.