Notified authorities facilitate the conduct of Faceless Assessment

Notified Income-tax Authorities facilitate the conduct of Faceless Assessment proceedings under section 144B of the Income-tax Act

S.O. 2693(E).—In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act) and in supersession of Notification No. 23/2021 bearing S.O. 1435(E) dated the 31st March, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the Income-tax Authorities of Units specified in Column (2) of the Schedule below, having their headquarters at the places mentioned in Column (3) of the said Schedule, shall exercise the powers and functions of Assessing
Officers concurrently, to facilitate the conduct of Faceless Assessment proceedings under section 144B of
the said Act, in respect of all persons or class of persons, or incomes or class of incomes, or cases or class of cases in the territory of India, excluding the persons or class of persons, or incomes or class of incomes, or cases or class of cases covered by the Notification No. 57/2014 bearing S.O. 2814(E) dated the 3rd November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii) or by the Notification No. 70/2014 bearing S.O. 2915(E) dated the 13th November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii):

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