All appeals up to the level of commissioner of income tax (Appeals) — except for those relating to serious fraud, major tax evasion, sensitive search matters, and black money — went faceless from Friday. This is the first level of appeal in the income tax (I-T) system against orders of assessing officers.
The facility was introduced over a month ago by Prime Minister Narendra Modi. This means that the I-T appeals right from allocation of appeal, communication of notice/questionnaire, verification/ enquiry to hearing and finally communication of the order will be online.
The faceless appeals system will include allocation of