How faceless assessment works: the full process from notice to order

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.

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.