ITR
Revision of a faceless assessment order
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Facts
Yes. Faceless assessment orders can also be revised if they are erroneous and prejudicial to revenue. The same defences apply.
Provisions and law
- Sec 263, Income-tax Act 1961 (now Sec 377, Income-tax Act 2025)The Principal Commissioner or Commissioner can revise an assessment order that is erroneous and prejudicial to revenue, after giving a hearing, within 2 years from the end of the financial year of the order.
- Sec 144B, Income-tax Act 1961 (now Sec 273, Income-tax Act 2025)Faceless assessment procedure.
Analysis
In faceless cases, all notices and replies are on the portal, which makes it easier to show what was enquired. Download the full proceedings history. Show which questions covered the issue in the show cause. Point out that the order was passed after considering your replies.
Conclusion
- Download all faceless proceedings for that year.
- Find questions and replies on the issue.
- Prepare the reply using these records.
- Submit through e-Proceedings.
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Revision, Sec 263 (now 377)
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