ITR

Revision of a faceless assessment order

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Yes. Faceless assessment orders can also be revised if they are erroneous and prejudicial to revenue. The same defences apply.

Provisions

Sec 263, Income-tax Act 1961 (now Sec 377, Income-tax Act 2025); Sec 144B, Income-tax Act 1961 (now Sec 273, Income-tax Act 2025)

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.

Close

  1. Download all faceless proceedings for that year.
  2. Find questions and replies on the issue.
  3. Prepare the reply using these records.
  4. Submit through e-Proceedings.

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