CBDT Chairman Orders Faceless Officers to Eradicate Irrelevant Tax Evaluation Queries, ETCFO
New Delhi [India], June 30 (ANI): The Central Board of Direct Taxes (CBDT) Chairman Ravi Agarwal has issued strict directives to Faceless Evaluation Officers (FAOs) to keep away from elevating irrelevant queries whereas conducting faceless assessments, emphasising the necessity for extra targeted and case-specific scrutiny procedures.
Chairman Ravi Agarwal has written to the Principal Chief Commissioners of Earnings Tax, directing them to make sure that faceless evaluation officers preserve larger requirements of inquiry relevance and specificity of their assessments.
The CBDT, which serves because the apex physique of the Earnings Tax Division, has launched complete tips for the obligatory choice of Earnings Tax Returns (ITRs) for scrutiny throughout the Monetary 12 months 2025-26.
The directive comes as notices underneath Part 143(2) are being issued for circumstances chosen by way of the Laptop Assisted Scrutiny Choice (CASS) cycle.
In response to the letter accessed by ANI, preliminary notices underneath Part 143(2) are being issued for circumstances chosen based mostly on prescribed parameters and procedures outlined within the new tips.
Assessing Officers will subsequently subject notices and questionnaires underneath Part 142(1) as required for these circumstances.
The CBDT chairman emphasised that queries raised throughout the faceless evaluation course of have to be “related, particular, and grounded within the case’s particular circumstances.”
The directive explicitly states that irrelevant queries needs to be utterly prevented to enhance the effectivity and effectiveness of the evaluation course of. The brand new tips place important emphasis on supervisory accountability.
Senior officers within the faceless evaluation hierarchy, significantly Unit Heads, together with Extra Commissioners and Joint Commissioners of Earnings Tax, have been tasked with exercising efficient supervision over FAOs.
These supervisory officers should make sure that FAOs apply due diligence whereas elevating queries and should intently look at whether or not the queries pertain to the CASS choice standards of the case underneath evaluation.
The Unit Heads will bear direct accountability for the standard of notices and evaluation orders in faceless assessments.
To make sure efficient implementation, Principal Chief Commissioners of Earnings Tax have been directed to conduct periodic interactions with faceless evaluation models, Chief Commissioners and Principal Commissioners.
A compulsory month-to-month assessment of discover high quality have to be undertaken by the Principal Chief Commissioners of Earnings Tax.
The month-to-month studies from Principal Chief Commissioners should embody detailed accounts of steps taken to make sure the standard of notices and evaluation orders.
This reporting mechanism goals to create accountability and steady enchancment within the faceless evaluation course of. The directive represents the federal government’s continued efforts to streamline tax administration and cut back pointless compliance burden on taxpayers whereas sustaining the integrity of the evaluation course of.
The faceless evaluation system, launched to minimise human interface and improve transparency, is being additional refined by way of these high quality management measures.
The CBDT’s emphasis on related and particular queries is predicted to scale back frivolous inquiries and enhance the taxpayer expertise whereas guaranteeing that legit tax evaluation targets are met successfully. (ANI)
