Rule 176: specified by the Board under section 273(2), shall be made in a faceless manner, in accordance with

Bare law

Rule 176 - specified by the Board under section 273(2), shall be made in a faceless manner, in accordance with the procedure in thi

176. (1) The assessment, reassessment or recomputation under section 270(10) or section 271 or section 279, as the case may be, in respect of cases as specified by the Board under section 273(2), shall be made in a faceless manner, in accordance with the procedure in this rule. (2) The procedure for faceless assessment, reassessment or recomputation shall be the following: — (a) the National Faceless Assessment Centre shall assign the case selected for faceless assessment under section 273 to a

(x) upon receiving the final assessment order as per sub-rule (2)(w), the National Faceless Assessment Centre shall serve a copy of such order and notice for initiating penalty proceedings, if any, on the assessee, along with the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; (y) where a draft order is served as per sub-rule (2)(u), the assessee shall— (i) file acceptance of the variations to the National Faceless Asses

(a) "addressee" shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (b) "authorised representative" shall have the meaning assigned to it in section 515(3)(a); (c) "automated allocation system" means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources; (d) "computer re

Modified return of income in respect of business reorganisation under section 314.

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