CBDT has made massive changes in the jurisdiction / authority of Income Tax Officers under Faceless Scheme
(i) Vide Notification No. 23/2021 dated 31.03.2021amendments have been made in the jurisdiction of 4195 number of Income-tax Authorities of Regional Faceless Assessment Centres (the ReFACs).
(ii) Vide Notification No. 24/2021 dated 31.03.2021 amended the (a) concurrent jurisdiction of the Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (Verification Unit) [PCIT (ReFAC)(VU)], (b) concurrent jurisdiction of Principal Commissioners of Income-tax (ReFAC)(VU) viz-a-viz Additional Commissioners of Income-tax (ReFAC) (VU) or Joint Commissioners of Income-tax (ReFAC) (VU) (c) concurrent jurisdiction of the Additional Commissioners of Income-tax (ReFAC)(VU) or the Joint Commissioners of Income-tax (ReFAC)(VU) viz-a-viz Deputy Commissioners of Income-tax (ReFAC) (VU)/ Assistant Commissioners of Income-tax (ReFAC) (VU) / Income-tax Officers (ReFAC) (VU).
(iii) vide Notification No. 25/2021 dated 31.03.2021 authorised the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) having her / his headquarters at Delhi, to act as the ‘Prescribed Income-tax Authority’ for the purpose of sub-section (2) of section 143 of the Act, in respect of returns furnished under section 139 or in response to a notice issued under sub-section (1) of section 142 of the said Act, or sub-section (1) of section 148 of the Act, for the purpose of issuance of notice under sub-section (2) of section 143 of the said Act.
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- Income Tax notice by process server held invalid for non acknowledgement/endorsement
- No income tax is payable on compensation on land acquired under NHAI Act 1956
- Documents filed on the day when assessment order passed are not additional evidence
- Addition of bogus purchases deleted as opportunity of cross examination not given
- GST Registration to be granted automatically and electronically within 3 Working Days
