Answer

1. F

   Facts

   Faceless Assessment was introduced to eliminate local AO corruption and standardise assessment quality. Every case is assigned randomly to an assessment unit in a different city from the taxpayer. All communication is through the income tax e-filing portal.

2. P

   Provisions and law

   • IT Act, Sec 144B (now 273) | National Faceless Assessment Centre (NaFAC) | CBDT Scheme 2020
3. A

   Analysis

   The process: 1. Sec 143(2) (now Sec 270(8), Income-tax Act 2025) notice issued by NaFAC (National Faceless Assessment Centre) 2. Show Cause Notice (SCN) issued if AO proposes additions to income 3. You submit response + documents through portal 4. Draft assessment order issued, you get to see it before it's finalised 5. If you object to draft order: send objection. AO considers it. 6. Final assessment order issued under Sec 143(3) (now Sec 270(10)) 7. Demand notice (156) follows if tax is owed. No personal hearing unless specifically requested and approved. All submissions are documentary.

4. C

   Conclusion

   1. 1Respond to every notice, no acknowledgement in faceless = deemed default
   2. 2Submit all documents as PDF with clear indexing, AO sees hundreds of files; make yours easy to navigate
   3. 3Number your submissions, "Submission 1 of 3" prevents confusion
   4. 4Always include a written summary at the top of your response explaining your position in plain language
   5. 5Save the acknowledgement receipt for every portal submission, no receipt = no record of submission
   6. 6Request personal hearing if the case is complex, it's allowed under Sec 144B(6)(viii)

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.