Faceless Assessment of search case in case of other person

This query is : Resolved 

24 February 2025 As per para 4.2 of CBDT guidelines (F.No.225/72/2024/IТА-II) dated 03.05.2024 , non-search cases (whose information of such other person is found during search of main person) selected are not required to be transferred to the Central Charges.
Board has exempted central charges and international tax cases from faceless assessment.
What is the fate of assessment u/s 148 of such other persons whose information is found during search of the main parties? Will it be under faceless mode or by JAO (since these cases are not transferred to central charges)?

24 February 2025 The jurisdiction will be as per the notice issuing authority. Generally it should be faceless now.



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