The question (12 marks)
Explain the scheme of faceless assessment and the units through which it operates, and critically evaluate it against the objections commonly made to it. (12 marks)
MU Module III, faceless assessment and income-tax authorities; pack ch. 03.
Plan your answer on paper before you look at the authorities — issue first, then the rule, then apply it to these facts.
It tests Unit 3 · Assessment, Authorities, Appeals and Penalties of Law of Taxation.
Authorities you will need
- Section 273, Income-tax Act
- Sections 245 and 260, Income-tax Act
- Section 279(3), Income-tax Act
- C.I.T. v. Laxminarayan Badridas, Privy Council
How an answer is marked
A full-marks answer names the issue in one line, states the rule with its section, cites the authority, applies it to these facts and concludes — in that order. The app's model answer for this question is written in exactly that shape, with a checklist to mark your own attempt against.