INTRODUCTION The income tax department on October 7, 2019 launched its faceless e-assessment scheme for taxpayers. Under the scheme, there would be no physical interface between an assessing officer and an Assessee. The plan was first introduced in the Union Budget 2019 by finance minister Nirmala Sitharaman. Sitharaman told the parliament that the existing system of scrutiny assessments in the Income Tax Department involves a high level of personal interaction between the taxpayer and the
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