ITR
Request a video hearing in faceless scrutiny
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Facts
In faceless assessment, a personal hearing by video conference can be requested, especially after a show cause notice proposing an addition. The request is made through e-Proceedings.
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.
Analysis
A video hearing helps where a point is easier to explain than to write, such as a complicated business flow. Prepare a short outline and keep documents ready to share. The hearing does not replace a written reply, so file written submissions too. Note the date, time and points discussed afterwards.
Conclusion
- Ask for a video hearing in your reply with reasons.
- Prepare a short outline of points.
- Attend at the scheduled time with documents.
- File a written summary after the hearing.
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Scrutiny assessment, Sec 143(2) (now 270(8))
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