CBDT notifies Faceless Jurisdiction of Income-tax Authorities Scheme, 2022

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Faceless Jurisdiction of Income-tax Authorities Scheme 2022; CBDT News;

Notification No. 15/2022, dated 28-03-2022

Section 130 of the Income-tax Act empowers the Central Government to make a scheme for:

a) Exercise of all or any of the powers and performance of all or any of the functions conferred on or assigned to Income-tax authorities under Section 120; or
b) Vesting the jurisdiction with the Assessing Officer under Section 124; or
c) Exercise of power to transfer cases under Section 127; or
d) Exercise of the jurisdiction in case of change of incumbency under Section 129

The Central Government has notified the Faceless Jurisdiction of Income-tax Authorities Scheme, 2022, of the purpose of section 130. The Scheme is applicable with effect from 28-03-2022.

The jurisdiction of the Assessing Officer shall be vested in a faceless manner through automated allocation. Such jurisdiction shall be in accordance with and to the extent provided in:

1) Section 144B with reference to making the faceless assessment of total income or loss of assessee;
2) The Faceless Appeal Scheme, 2021 with reference to the disposal of appeals;
3) The Faceless Penalty Scheme, 2021 with reference to the imposition of penalty under Chapter XXI of the Act;
4) The e-Verification Scheme, 2021 with reference to:

a. Calling for information under section 133,
b. Collecting certain information under section 133, or
c. Calling for information by the prescribed authority under section 133C, or
d. Exercise of power to inspect the register of companies under section 134, or
e. Exercise of power of Assessing Officer under section 135.

5) The e-Settlement Scheme, 2021 with reference to the settlement of pending applications by the interim Board; and
6) The e-advance rulings Scheme, 2022 with reference to dispute resolution for persons or class of persons, as specified by the Board, who may opt for dispute resolution under Chapter XIX-AA with reference to the dispute arising from any variation in the specified order fulfilling the specified conditions.

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