Answer

1. F

   Facts

   Scrutiny is done in faceless mode. You do not meet the officer; all notices and replies go through e-Proceedings on the e-Filing portal, and the officer's identity is not shown.

2. P

   Provisions and law

   • Sec 144B, Income-tax Act 1961 (now Sec 273, Income-tax Act 2025)Assessments are done in faceless mode through the National Faceless Assessment Centre.
   • Sec 143(2), Income-tax Act 1961 (now Sec 270(8), Income-tax Act 2025)Officer may select a return for scrutiny by serving a notice within three months from the end of the financial year in which the return was filed.
3. A

   Analysis

   The National Faceless Assessment Centre sends the notices and the case is handled by units you do not see. Your written replies and documents are your whole case, so make them complete and easy to follow. You can ask for a personal hearing by video conference in some cases. Keep a log of every notice and reply with dates.

4. C

   Conclusion

   1. 1Make sure your email and mobile on the portal are current.
   2. 2Check e-Proceedings regularly for new notices.
   3. 3Answer each notice with a clear written reply.
   4. 4Request a video hearing if a point needs explaining.

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