Circular No. 3/2024 — Faceless assessment — directions for AOs in reopening cases
Date: 2024-01-01 Status: ACTIVE Category: Reassessment / Reopening Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Updated directions for conducting faceless assessment and reopening proceedings. Covers allocation, communication protocol, and timeline.
Key Directions
- All reassessment proceedings to be conducted through faceless mechanism.
- Communication with assessee only through registered email and portal.
- Video conferencing facility available for personal hearing requests.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 144B | 271 | Yes |
| 148A | 283 | Yes |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars